IMPROVING THE ACCOUNTING PROCESS OF ACADEMIC PROJECTS MANAGED BY FUNPEC: A PROPOSAL IN THE LIGHT OF LEAN-OFFICE.
Keywords: Academic Projects; Accountability; Lean-Office; Value Stream;
Support foundations are institutions of a private nature, wich, as of the enactment of law nº 8.958 of December 20, 1994, established relations with federal institutions of higher education as a way of supporting projects that assist the realization of their core activity (teaching-research and extension). The Federal University of Rio Grande do Norte – (UFRN) has as its partner foundation FUNPEC – Norte-Rio-Grandense Foundation for Teaching Research and Culture wich supports it in the administrative/financial management of 154 current academic projects, in 2020, having a volume of transacted resources of approximately 569 million reals. Within this context, the university is responsible for the control and inspection of activities related to academic projects, in their financial and academic dimension. Therefore, the present work aims to develop a proposal to improve the accountability process of academic projects managed by FUNPEC in the light of concepts related to lean-office, bringing with it the ideal of “lean production” in a manufacturing environment for the administrative context, in order to mitigate or eliminate waste, using as a main tool the flow Value Stream Mapping (VSM), discussing wich process steps add value, do not add value, but are necessary and wich activities do not add value, from there proposing improvements and a reducing operational bottlenecks, through kaizen events. This study is descriptive, as to its nature it is of a qualitative approach and with regard to the procedures adopts the case study. With regard to data collection instruments, documentary research was used in the Coordination involved in the process, as well as the use of the focus group methodology to understand all stages of the process, synthesizing the data through content analysis Bardin (2011). After these steps, it was verified that the process has waste related to waiting, unnecessary movement, stock and defects, which make it inefficient and hinder its progress. In view of these wastes, a mapping of the value flow in a future state and an action plan with the objective of continuous improvement, with immediate applicability in the perception of analysts, was proposed. Thus, the present work sought to contribute to a greater fluidity of the accountability process, as well as to improve the quality and reliability of the information contained therein.