O planejamento estratégico como condicionante da elaboração orçamentária

Abstract

In order to address demands of a growing and increasingly complex society, public organizations need to use tools that allow their units being driven to certain directions, seeking the improvement of public services and waste reduction. In this scenario the strategic planning proves being essential. Formulation is not enough but must be effectively implemented, thus permeating the other processes of the organization. Hence, this essay intends to promote discussion on the implementation of strategic planning in the public sector, addressing its relationship with management systems, and in particular with budgetary system which is vital to this sector. Furthermore, the report aims to identify how the strategic planning are linked to budget preparation, also promoting a debate about the benefits of this integration as well as the obstacles that can make it impracticable.