Financiamento das Universidades Federais: desenvolvimento de software para acesso aos dados do orçamento geral da união

Abstract

This research has as its object of study the Financing of Higher Education. The following central question arises: how to optimize the process of collecting and updating statistical data made available by the General Budget of the Union, in order to facilitate access to the budget of Brazilian Federal Universities? From this inquiry, it was necessary to ask the following guiding questions: a) in what way does the political-economic context interfere in the Financing Policy of Federal Universities in Brazil from the 1990s on? b) How is the data collection and updating process carried out in studies on the financing of Federal Universities? c) what are the technological resources used by higher education funding researchers to collect, update and analyze budget data? d) how will the Access database of the General Budget of the Union, provided by the Chamber of Deputies, contribute to the development of software on the Financing of Federal Universities? In this sense, the general objective of the research is to develop a software to optimize the collection and updating of statistical data on the resources destined to the financing of Federal Universities, made available by the General Budget of the Union. In methodological terms, the research makes use of Materialism Dialectic as a research method with a quantitative-qualitative approach, having as an analytical basis studies developed on the subject and, mainly, the budget data of Federal Universities made available by the Federal Chamber of Deputies, from the following subcategories: (1) capital investments; (2) personnel expenses; (3) costing expenses. It is evident that the proposed Funding Data Collection and Updating System (SISCAF) performs the activities of collection, organization and updating of financial data of Federal Universities, and may also be used for other studies on the Union's budget data, by Organ and/or Budget Unit. However, there are problems in the database used, which compromised the performance of the system, the main one being the lack of relationship between tables in the Microsoft® Access database. In short, even with issues to be improved, when compared to the traditional procedure for carrying out the Statistical Data Collection and Update Process (PCADE), SISCAF reveals itself as a facilitator of the operational actions involved.