O Que É Orçamento de Desempenho? (Funcional)

Por
Daniel Silva
-
370
3901

QUESTÃO CERTA: O orçamento de Desempenho representou uma evolução do orçamento incremental, na busca de mecanismos de avaliar o custo dos programas de governo e de cada ação integrada ao planejamento.

No Orçamento de Desempenho, toda ênfase reside no desempenho organizacional, focado no objeto de gasto e no programa de trabalho. Já no Orçamento Programa a ênfase se dá na integração entre o desempenho organizacional, planejamento, fixação de objetivos e metas, acompanhamento, gerência e principalmente na avaliação dos resultados.

QUESTÃO ERRADA: Enquanto, no orçamento por desempenho, a alocação de recursos visa à consecução de objetivos e metas relacionados ao planejamento, no orçamento-programa, visa à aquisição de meios.

QUESTÃO CERTA: No processo orçamentário que se caracteriza por apresentar duas dimensões do orçamento: o objeto de gasto é um programa de trabalho, contendo as ações desenvolvidas, toda a ênfase reside na performance organizacional, sendo também conhecido como orçamento funcional. Esta técnica orçamentária é conhecida como orçamento: de desempenho.

QUESTÃO CERTA: A avaliação de resultados com ênfase na eficácia e não na eficiência é uma característica do orçamento: funcional.

(A) Clássico –> objeto do gasto

(B) Base zero –> eficiência

(C) Funcional (desempenho) –> eficácia

(D) Programa –> eficiência, eficácia e efetividade

(E) Incremental –> ajustes marginais

QUESTÃO CERTA: No orçamento de desempenho ou por realizações o gestor se preocupa com o resultado dos gastos e não apenas com o gasto em si, ou seja, preocupa-se em saber o que o governo faz e não o que o governo compra.

QUESTÃO CERTA: Assinale a opção verdadeira a respeito das principais características do orçamento de desempenho – Processo orçamentário que se caracteriza por apresentar o orçamento sob duas perspectivas, quais sejam: o objeto de gasto e um programa de trabalho.

QUESTÃO CERTA: O orçamento de desempenho pode ser considerado uma importante evolução no processo de integração entre orçamento e planejamento. Uma de suas principais características é a apresentação dos propósitos e objetivos para os quais os créditos se fazem necessários.

QUESTÃO CERTA: O orçamento que se caracteriza por apresentar propósitos para os créditos orçamentários solicitados, os custos necessários para o alcance de tais propósitos e informações quantitativas que mensurem os resultados, é denominado: orçamento por desempenho.

QUESTÃO ERRADA: No orçamento de desempenho, ou tradicional, embora seja possível saber o que faz o governo, não ocorre vinculação com o planejamento governamental.

QUESTÃO CERTA: Assinale a opção verdadeira a respeito das principais características do orçamento de desempenho: Processo orçamentário que se caracteriza por apresentar o orçamento sob duas perspectivas, quais sejam: o objeto de gasto e um programa de trabalho.

Orçamento de Desempenho Processo orçamentário que se caracteriza por apresentar duas dimensões do orçamento: o objeto de gasto e um programa de trabalho, contendo as ações desenvolvidas. Toda a ênfase reside no desempenho organizacional, sendo também conhecido como orçamento funcional.

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QUESTÃO CERTA: Assinale a opção que apresenta orçamento com ênfase no objetivo do gasto público que não constitui instrumento de planejamento: orçamento por desempenho.

QUESTÃO CERTA: No contexto de orçamento de desempenho, as informações relativas ao desempenho referem-se aos resultados obtidos com os gastos públicos e aos custos relacionados à sua obtenção.

QUESTÃO ERRADA: O orçamento de desempenho é a mais recente evolução do orçamento-programa, fruto das pressões sociais por serviços públicos de melhor qualidade e por mais transparência na gestão pública.

O Orçamento Desempenho veio antes do Orçamento Programa. “O orçamento clássico (tradicional) evoluiu para o Orçamento de Desempenho ou de realizações, onde se buscava saber “as coisas que o governo faz e não as coisas que o governo compra”. Assim, saber o que a Administração Pública comprava tornou-se menos relevante do que saber para que se destinava aquela aquisição. O orçamento de desempenho, embora já ligado aos objetivos, não poderia, ainda, ser considerado um orçamento-programa, visto que lhe faltava uma característica essencial, que era a vinculação ao sistema de planejamento.”

ERRADA


Segue a ordem: 


Orçamento de base zero: O orçamento de base zero é um tipo de orçamento em que todos os programas de trabalho devem ser justificados cada vez que se inicia um novo ciclo orçamentário.
Orçamento tradicional: é aquele em que a alocação dos recursos visa à consecução de meios. A ênfase é o objeto do gasto.


Orçamento de desempenho: o é um processo de evolução em relação ao orçamento tradicional, E NÃO O MAIS RECENTE COMO DIZ A QUESTÃO, O MAIS RECENTE É O ORÇAMENTO-PROGRAMA.


Orçamento-programa:  é aquele em que a alocação de recursos visa à consecução de objetivos, metas diretrizes e prioridades. No orçamento-programa a ênfase principal é no objetivo do gasto.

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Artigo anteriorO Que É Orçamento de Capital? (com exemplo)
Próximo artigoDiferença Entre Orçamento Programa e de Desempenho
Daniel Silva
https://cadernodeprova.com.br

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