O planejamento da força naval componente nas operações conjuntas: o emprego da contabilidade de custos no planejamento militar

Abstract

This study addresses the topic The Planning of the Maritime Component Force in Joint Operations, aiming to analyze the adherence of Cost Accounting through the Navy Cost System (SCM) in the planning of the Maritime Component Force (FNC) in Joint Operations. The primary objective is to enable the recording of naval operation costs. The research was divided into five chapters, utilizing a deductive method and involving bibliographic and documentary analysis. The study focused on the current SCM, emphasizing the main logistical expenses of the FNC, aiming to record these costs and provide managerial information to support decision-making, and identifying areas for optimization. Concepts of military planning, Financial Administration, and Cost Accounting were presented and analyzed, crucial for understanding the problem and the principle of efficiency in Public Administration. The research explored the managerial tools of Cost Accounting as support for control and decision-making, highlighting their role in collecting and processing data produced in military operations. The study included an analysis of methodologies used in Military and Joint Planning Processes. After analyzing the information obtained, it was observed that Cost Accounting, through SCM, can be used as an aid in managing logistical costs in the planning of the FNC in Joint Operations, assisting the FNC Commander in decision-making by providing information on the logistical costs of naval operations.