| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 695.36 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
A presente investigação visa a compreensão da influência do modelo de gestão de parcerias público-privadas, em regime project finance, nas dinâmicas dos processos de planeamento e controlo orçamental. O trabalho de investigação tem por base o estudo de caso do “Grupo Ascendi”, que se dedica à operação e manutenção de infraestruturas rodoviárias, prestação de serviços de cobrança de portagens e gestão de ativos. A análise teve início na recolha das principais características específicas dos processos de gestão das parcerias público-privadas, colocadas em confronto com as características do orçamento, realçando os argumentos a favor e contra do uso de cada um. Para responder às questões de investigação, optou-se pela metodologia de estudo de caso, recorrendo à observação direta dos processos de planeamento e controlo orçamental da organização, à análise de diversos documentos internos e à realização de seis entrevistas presenciais a responsáveis e colaboradores das principais áreas operacionais. Esta análise permitiu conhecer as renegociações contratuais de algumas concessões, em particular na concessão do Grande Porto, e a influência destas nos processos orçamentais. De seguida, analisou-se o processo de planeamento e controlo orçamental vigente e avaliou-se a perceção interna da utilidade do orçamento anual. Os resultados sugerem que o processo orçamental do grupo é efetivamente influenciado pelo modelo de parceria público-privada em que opera. A complexa teia contratual surge como o principal motor da adoção do orçamento anual.
This research aims to understand the influence of the public-private partnership management model, in a project finance regime, on the planning and budgeting process. This research is based on the study case of the Ascendi Group, which operates and maintains road infrastructures, provides toll collection services and manages assets. The analysis began with the gathering of the main characteristics of public-private partnerships management processes, compared with the features of budgeting, and highlighting the arguments in favor and against the use of each. To answer the research questions, the case study methodology was chosen, resorting to direct observation of the planning and controlling processes of the organization and the conduct of six face-to-face interviews with managers and workers from the main operational areas. This analysis allowed to learn about the concession’s contractual renegotiations, in particular to the Grande Porto concession, and the influence of these changes in the budgeting processes. After this, the current planning and controlling processes were analyzed and the internal perception of the usefulness of the annual budget was evaluated. The findings suggest that the company’s budgeting process is indeed influenced by the public-private partnership model under which it operates. The intricate contractual framework emerges as the primary factor driving the adoption of the annual budget.
This research aims to understand the influence of the public-private partnership management model, in a project finance regime, on the planning and budgeting process. This research is based on the study case of the Ascendi Group, which operates and maintains road infrastructures, provides toll collection services and manages assets. The analysis began with the gathering of the main characteristics of public-private partnerships management processes, compared with the features of budgeting, and highlighting the arguments in favor and against the use of each. To answer the research questions, the case study methodology was chosen, resorting to direct observation of the planning and controlling processes of the organization and the conduct of six face-to-face interviews with managers and workers from the main operational areas. This analysis allowed to learn about the concession’s contractual renegotiations, in particular to the Grande Porto concession, and the influence of these changes in the budgeting processes. After this, the current planning and controlling processes were analyzed and the internal perception of the usefulness of the annual budget was evaluated. The findings suggest that the company’s budgeting process is indeed influenced by the public-private partnership model under which it operates. The intricate contractual framework emerges as the primary factor driving the adoption of the annual budget.
Description
Keywords
Orçamento Parceria público-privada Project finance Budgeting Public-private partnership