Aplicação do sistema de produção enxuta na melhoria do processo de execução da despesa orçamentária: estudo de caso em uma instituição pública de ensino superior

Abstract

This paper focus on the proposal of improvement actions in the process of accounting run in a Public Higher Education Institution, based on Lean Office tools. Concerning the adaptation of the Lean Production System to administrative environments, Lean Office has the main goal of eliminating waste, being the latter a synonym for what’s valueless. In regard to it, this research intended to bring forth the waste amount in that process and measure its time gap since the issuance of invoices until their payment, by means of data collection methods consisted in semi-structured interviews with servers placed in the Coordination of Accounting Run and Financial Support of the Institution, a document-based analysis as well as observation. Thus, it was possible to note the absence of procedural standards and a lack of trust related to providing information, what made way to generating not only extra work but also other process-related losses. Furthermore, the flaws and mistakes that could solely be detected in the end of the process led to pauses and waiting turns, preventing an efficient job sequence from taking place, what delayed some payments that should be done timely. Instead of modifying the influx, the research detected a need to change the performance in the workstations. In order to do, answering the main question set hereby and meet the goals that were set, this research suggested the rearrangement of the Lean tools in the organizational context of the unit under analysis, which, apart from an administrative environment, is a public institution section too. Finally, it is believed that the main contribution of the present work lies rather on exposing the diagnosis of the current status rather than yielding an intervention plan.