A gestão do conhecimento de seus reflexos no planejamento estratégico da MB: impacto da Gestão do Conhecimento na execução dos recursos financeiros da Marinha

Abstract

This thesis main purpose is to present an analysis of execution difficulties of the financial resources of Brasilian Navy from the Knowledge Management point of view, in order to contribute to the improvemente refered resources management. Therefore, bibliographical research was carried out in literature that contains concepts and theories on Knowledge Management, as well as in laws, norms and official documents that deal with the execution of financial resources within the Federal Government and the Brazilian Navy. Initially the literatures and theories on Knowledge Management were used as a process for the construction and retention of knowledge from a strategic point of view. For this, a line of theoretical reasoning was followed through a Knowledge Management model. Later on,financial resources execution difficulties were considered, taking account its flow and procedures for its execution, the statistical data of the Statistical Yearbook of the Navy, referring to the most frequent audit findings in the area of financial execution, and the skills and competences necessary for the personnel involved in that process. Then, the analysis of these difficulties was carried out in the execution of the financial resources in the light of the theoretical concepts of Knowledge Management. In this context, opportunities for improvement in the process of executing these resources were identified. Finally, the author, due to the relevance of the theme to the Brazilian Navy, shows suggestions in the area of financial execution knowledge, in order to mitigate possible procedural flaws. Therefore, contributing for improvement of refered resources management, which is one of the Naval Strategic Planning Objectives of the Navy