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Abstract The competitive market has required that companies get rapidly adapted to the environmental changes in which they operate, because of the risk of not surviving among their peer competitors. Increasingly, organizations are deploying flexible forms of management that allow them to achieve their objectives efficiently. This adaptation process is seen most strongly in private companies. The public managers seem unconcerned to optimizing the use of the available resources. However, a public organization, when it is not well managed, can compromise its own operation as well as others sectors which depend on their services, and undermine the use of public financial resources. This paper consisted in a case study about the implementation of improvements in the management of Subsistence Section Florianópolis Air Base in mid-2009 in order to improve its performance. The work is descriptive, with data collection in primary and secondary documents and in business systems, and with a questionnaire applied to the customers of the military restaurant. Indicators were defined under the deductive logic using qualitative and quantitative variables. They showed comparatively the evolution of the performance on the section in the prior and subsequent 12 months of the management changes. The results observed show economy on financial resources, increased level of user satisfaction, especially in quality and health issues. Author Biographies Keila Viviane Tedesco, Universidade Federal de Santa Catarina – UFSC (SC) Mestre em Contabilidade pela Universidade Federal de Santa Catarina - UFSC (2011), possui graduação em Ciências Contábeis pela UFSC (2002). Atualmente é professora do curso de Ciências Contábeis da ASSESC e da SOCIESC. Exerce cargo de sócia administradora na empresa Diretriz Assessoria Contábil. Laura Letsch Soares, Universidade Federal de Santa Catarina – UFSC (SC) Graduação em Ciências Contábeis na AEUDF em 1989. Mestrado em Ciências Contábeis na UFSC em 2013. Exerce atividades de auditoria na Controladoria Geral da União em Santa Catarina. Renato Flores Pinheiro Machado, Universidade Federal de Santa Catarina – UFSC (SC) Bacharel em Ciências Contábeis pela Universidade Federal de Santa Catarina - UFSC (2010). Downloads PDF (Português (Brasil)) How to Cite Tedesco, K. V., Soares, L. L., & Machado, R. F. P. (2013). Evaluation of the subsistence section management in a military organization on the use of specific budget allocation to provide meals: the case of the military air force base in Florianopolis. Revista Catarinense Da Ciência Contábil, 12(37), p. 09–23. Retrieved from https://revista.crcsc.org.br/index.php/CRCSC/article/view/1895 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 12 No. 37 (2013): Dezembro Section Articles License The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. The content of published articles is the sole and exclusive responsibility of the authors. - The author (s) authorize (s) a publication of the article in the journal; - The author (s) guarantee (s) that a contribution is original and unpublished and that it is not being evaluated in another magazine (s); - A magazine is not responsible for the opinions, ideas and concepts emitted in the texts, for the full responsibility of the author (s); - It is reserved to the editors or the right to make textual adjustments and to adjust the article to the publication rules. This work is licensed under a Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional. Similar Articles Filippi Mickael Martini Honorio, Elvis Joel Rodrigues da Silva, Silvana Anita Walter, Sidnei Celerino da Silva, Public perception of the accounting professional through the movie “The Accountant” , Revista Catarinense da Ciência Contábil: Vol. 21 (2022): RCCC

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