O modelo orçamentário-financeiro empregado na construção dos navios da Classe Tamandaré: desafios e oportunidades (2016-2019)

Abstract

This paper aims to identify financial-budgetary draft development in Tamandaré ship Class highlighting its features, challenges and opportunities. The field of study was restricted to the financial-budgetary model drawn to enable ships construction since 2016, when the new federal government budget guideline constitutional amendment came out, until 2019, when the agreement between Brazilian Navy and business consortium was set. The ship building background creation and detailed conditions that induced and allowed EMGEPRON participation are introduced. Subsequently, the financial-budgetary draft is presented, and new model’s challenges and opportunities highlighted. Lastly, considerations are done, about new model and prospects for the future of defense acquisition programs. For this case study in lead documentary and bibliography research were made, as well as interviews with the Brazilian navy intendant corps, who work directly with the program. This exploratory study allows to point out that the main challenges of the Tamandaré ship class program are on political bureaucratic order.