Apostila de estudo
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Apostila de estudo


DisciplinaSic para O Setor Público17 materiais65 seguidores
Pré-visualização9 páginas
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não coincidem com os objetivos e os clientes de uma 
função específica. Ao contrário, identificam-se de forma 
mais direta com a Missão da organização; e
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os quais o insucesso pode impactar severamente o ambiente 
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organizacional na medida em que pode comprometer de 
maneira imediata os resultados operacionais da organização. 
Em uma organização cuja visão horizontal adota a gestão 
por processo, são visualizados e tratados os processos de negócio da 
organização. 
As estruturas organizacionais são efetivamente inter-
relacionadas, permitindo que o processo de negócio seja gerenciado 
de maneira integrada, envolvendo as diversas funções de diversas 
áreas como um processo único, que é visualizado por todos os 
envolvidos \u201cde ponta a ponta\u201d, pois os processos de negócio são 
considerados de maneira explícita e inteira. Uma organização 
com visão horizontal tem consciência dos processos de negócio 
que utiliza e que estão embutidos nas suas rotinas. No Quadro 2, 
procuramos demonstrar, por meio de uma série de características, 
o comportamento de organizações funcionais versus organizações 
orientadas a processo.
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Quadro 2: Gestão por função x gestão por processo 
Fonte: Adaptado de Gonçalves (2000b)
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Quadro 2: Gestão por função x gestão por processo 
Fonte: Adaptado de Gonçalves (2000b)
Conforme pudemos observar no Quadro 2, sob o aspecto 
tecnológico, saímos de um foco funcional para uma visão integrada, 
sistemas que unificavam processos de negócio substituíram as \u201cilhas\u201d 
de informação. Na esfera pública, muitas secretarias de Estados, 
de municípios e de órgãos federais buscam \u201ccruzar\u201d suas decisões, 
aliando a área fazendária a áreas da saúde e da educação; a área 
da ciência e da tecnologia, da indústria e do comércio à área da 
educação. Outra forma de pensar processo em sistemas públicos é a 
integração dos níveis municipal, estadual e federal para repasse de 
orçamentos para educação, saúde, habitação e infraestrutura. 
Certamente, a abordagem gerencial por função não 
desapareceu necessariamente do meio automatizado, mas foi 
englobada por sistemas mais complexos e integrados conforme 
veremos na próxima Unidade. Mas, antes, um estudo de caso.
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Reengenharia de Processos na Secretaria da 
Fazenda do Estado da Bahia 
Pretendia-se criar um modelo que, por meio da tecnologia 
disponível no ano de 1996, proporcionasse ao usuário dos 
serviços gerados pela área de arrecadação, a rapidez necessária 
à sua tomada de decisões, bem como oferecer ao contribuinte 
facilidade e simplicidade no recolhimento do tributo em favor do 
Estado. O objetivo-alvo era subsidiar as unidades formuladoras 
e executoras do planejamento tributário, na condução da política 
fiscal tributária da organização. As áreas de planejamento teriam 
a sua disposição um meio importante, na medida em que cada 
unidade obteria informações detalhadas, rápidas e precisas 
sobre o cumprimento da obrigação tributária principal do 
contribuinte e, consequentemente, poderia adotar ações mais 
efetivas e rápidas no sentido de coibir a sonegação fiscal.
Essa evolução ensejou um acentuado crescimento do 
volume de transações de arrecadação, as quais se refletem nas 
quantidades de documentos processados. O registro relevante 
deve ser feito com relação aos dois últimos anos, onde esse 
crescimento foi intensificado, se comparado com o crescimento 
dos anos anteriores. Já com relação ao quadro de pessoal 
alocado na execução das tarefas relacionadas à arrecadação, 
verifica-se que o número de funcionários sofreu uma redução, 
de quase 50%, nos últimos dois anos. Dessa forma, depreende-
se que a intervenção e o redesenho do processo de arrecadação 
de tributos estaduais proporcionou um ganho de produtividade 
da ordem de 400% no período 1989-2002. 
Fonte: <http://www.fgvsp.br/iberoamerican/Papers/0397_Artigo%20
Ibero-American.pdf>. Acesso em: 26 fev. 2010.
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\ufffd\u17d\u175\u189\u16f\u11e\u175\u11e\u176\u19a\u102\u176\u11a\u17d\u358\u358\u358
Para complementar os conhecimentos apresentados nesta Unidade, 
recomendamos as seguintes fontes de pesquisa:
\ufffdÍ O Ponto de Mutação \u2013 filme, de 1992, que apresenta a Teoria de 
Sistemas. 
\ufffdÍ Portal da Associação Nacional de Pós-Graduação e Pesquisa em 
Administração (ANPAD) \u2013 confira, nesse portal, artigos da área de 
Administração da Informação, com estudos de caso em Administração 
Pública, acessando o site <www.anpad.org.br>. Acesso em: 4 fev. 
2011.
\ufffdÍ Portal da Sociedade Brasileira de Computação \u2013 conheça como a 
Sociedade Brasileira de Computação aborda os SIs e identifique suas 
outras classificações e categorias visitando o site <www.sbc.org.br>. 
Acesso em: 4 fev. 2011.
\ufffdÍ Portal Via6 \u2013 cadastre-se nesse portal para fazer parte de uma 
comunidade que discute processos organizacionais e investigue as 
experiências na implantação de gestão por processos em organizações 
públicas. Disponível em: <http://www.via6.com/>. Acesso em: 4 fev. 
2011.
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s t a r ` b u
Resumindo
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