Evaluation of the subsistence section management in a military organization on the use of specific budget allocation to provide meals: the case of the military air force base in Florianopolis

Authors

  • Keila Viviane Tedesco Universidade Federal de Santa Catarina – UFSC (SC)
  • Laura Letsch Soares Universidade Federal de Santa Catarina – UFSC (SC)
  • Renato Flores Pinheiro Machado Universidade Federal de Santa Catarina – UFSC (SC)

DOI:

https://doi.org/10.16930/2237-7662/rccc.v12n37p9-23

Keywords:

Performance Evaluation. Military restaurant. Public Administration.

Abstract

The competitive market has required that companies get rapidly adapted to the environmental changes in which they operate, because of the risk of not surviving among their peer competitors. Increasingly, organizations are deploying flexible forms of management that allow them to achieve their objectives efficiently. This adaptation process is seen most strongly in private companies. The public managers seem unconcerned to optimizing the use of the available resources. However, a public organization, when it is not well managed, can compromise its own operation as well as others sectors which depend on their services, and undermine the use of public financial resources. This paper consisted in a case study about the implementation of improvements in the management of Subsistence Section Florianópolis Air Base in mid-2009 in order to improve its performance. The work is descriptive, with data collection in primary and secondary documents and in business systems, and with a questionnaire applied to the customers of the military restaurant. Indicators were defined under the deductive logic using qualitative and quantitative variables. They showed comparatively the evolution of the performance on the section in the prior and subsequent 12 months of the management changes. The results observed show economy on financial resources, increased level of user satisfaction, especially in quality and health issues.

Author Biographies

Keila Viviane Tedesco, Universidade Federal de Santa Catarina – UFSC (SC)

Mestre em Contabilidade pela Universidade Federal de Santa Catarina - UFSC (2011), possui graduação em Ciências Contábeis pela UFSC (2002). Atualmente é professora do curso de Ciências Contábeis da ASSESC e da SOCIESC. Exerce cargo de sócia administradora na empresa Diretriz Assessoria Contábil.

Laura Letsch Soares, Universidade Federal de Santa Catarina – UFSC (SC)

Graduação em Ciências Contábeis na AEUDF em 1989. Mestrado em Ciências Contábeis na UFSC em 2013. Exerce atividades de auditoria na Controladoria Geral da União em Santa Catarina.

Renato Flores Pinheiro Machado, Universidade Federal de Santa Catarina – UFSC (SC)

Bacharel em Ciências Contábeis pela Universidade Federal de Santa Catarina - UFSC (2010).

Published

2024-03-15

How to Cite

Tedesco, K. V., Soares, L. L., & Machado, R. F. P. (2024). Evaluation of the subsistence section management in a military organization on the use of specific budget allocation to provide meals: the case of the military air force base in Florianopolis. Revista Catarinense Da Ciência Contábil, 12(37), p. 09–23. https://doi.org/10.16930/2237-7662/rccc.v12n37p9-23

Issue

Section

Articles