Title: Risk management applied to budgetary planning in the public administration: an operations management approach

Authors: Poliana Aparecida Ferreira Abreu; Ualison Rébula de Oliveira; Vicente Aprigliano Fernandes

Addresses: Department of Administration and Public Administration, Fluminense Federal University (UFF), 783, Desembargador Ellis Hermydio Figueira St., Volta Redonda, Rio de Janeiro, 27213-145, Brazil ' Department of Administration and Public Administration, Fluminense Federal University (UFF), 783, Desembargador Ellis Hermydio Figueira St., Volta Redonda, Rio de Janeiro, 27213-145, Brazil ' Escuela de Ingeniería de Construccíon y Transporte, Pontificia Universidad Católica de Valparaíso, 2147, Brasil Ave., Valparaíso, 2362804, Chile

Abstract: This research aimed to develop a systematic risk management procedure in an Institution of the Brazilian federal executive power, with emphasis on the process of preparing its budget proposal. As an innovation in the public budgetary process, it was decided to work with risk management techniques commonly used in the field of operations management, thus contributing with new approaches and also with the interdisciplinarity between these two areas of knowledge. Methodologically, this study was supported by bibliographic research, documentary research, in-depth interviews and experts' consensus. The model presented is based on techniques derived from ISO 31010, which can be considered intelligible and practical for the implementation of risk management in federal public institutions, in addition to contributing to these institutions to comply with the legislation that regulates risk management in the public sector in Brazil.

Keywords: public budgeting processes; risk management; Brazilian federal government.

DOI: 10.1504/IJSOM.2025.147820

International Journal of Services and Operations Management, 2025 Vol.51 No.4, pp.449 - 470

Received: 27 Jun 2023
Accepted: 30 Jun 2023
Published online: 04 Aug 2025 *

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