Gestão de processos no setor de pagamento da superintendência regional de ensino de Governador Valadares (2021 a 2023)

Abstract

This dissertation was developed as part of the Professional Master's Degree in Education Management and Evaluation (PPGP) at the Center for Public Policy and Education Evaluation at the Federal University of Juiz de Fora (CAEd/UFJF). The case study discussed process management in the Payment Sector of the Governador Valadares Regional Teaching Superintendence. The time frame of the research covers the period from June 2021 to December 2023. Thus, this case set out to answer the question: What actions can the management of the Governador Valadares SRE adopt to improve the work processes of the Payment Sector, with a focus on meeting its demands and also on reducing the large number of Change Notices (IA) awaiting analysis? The general objective of this study was to investigate the situations that have caused the progressive increase in the number of Amendment Reports (AI) and to propose actions and/or procedures that could promote greater efficiency and effectiveness in the fulfillment of the sector's activities. The specific objectives were: i) : i) to describe the SRE/GV Payments Department and the process of taxing the IA, carried out simultaneously with the fulfillment of other activities and timely demands; ii) to analyze the situations that have caused the progressive increase in the liability of the Alteration Report (IA), considering the period from June 2021 to December 2023, as well as the difficulties of the SRE/GV Payments Department in the process of analyzing, calculating and taxing these documents. ; iii) Propose actions aimed at providing greater efficiency and effectiveness in taxing the IA while meeting the sector's other demands and activities. The critical elements were the high demand for activities, the lack of authenticated spreadsheets and systems for calculating IA, the lack of a system for sending Occurrence Notes and the lack of training and capacity building. We used a case study methodology with a qualitative approach to data related to process management in the SRE/GV's Payment Department, even taking into account the important quantitative data on existing liabilities and, as field research tools, a questionnaire and semi-structured interviews with the tax supervisors. The theoretical framework of this study encompasses the analyses of researchers who address process management and knowledge management, such as Paim et al. (2009), Zarfin, Hammer (2010), Grohman (2016) and Nonaka and Takeuchi (1995). Based on theoretical assumptions, as well as data analysis, the difficulties faced by tax supervisors in carrying out their activities were identified. The result was the determination of the following critical points: the reduced number of servers in the sector; dissatisfaction with structural conditions and professional recognition attitudes; the lack of training and periodic training for tax assessors; and finally, the need for computerization and standardization of activities. Based on the conclusions and suggestions presented, an action plan is proposed focused on optimizing the efficiency and quality of the tax assessment processes at SRE/GV.