Avaliação dos Modelos de Gestão implementados nos processos de logística da Receita Federal do Brasil

Abstract

This study evaluates the characteristics of different management models for logistics processes within the Brazilian Federal Revenue Service (RFB) and their contributions to overall logistics performance, aiming to support the development of a standardized national model. In recent years, the RFB has faced a shrinking workforce due to retirements and the absence of new public recruitment, combined with the need to specialize knowledge to optimize tasks and improve service quality, as well as the persistence of duplicated activities across multiple units. These challenges have driven the institution to establish guidelines for the regionalization and, when possible, nationalization of work processes. The research adopts the Structure Conduct–Performance (SCP) analytical framework, combined with a mixed-methods approach, including documentary analysis, participatory observation, focus groups, perception surveys with regional managers, and questionnaires applied to logistics staff. Statistical correlation analyses were employed to examine the relationships between structural arrangements, managerial practices, and performance outcomes. The findings reveal distinct patterns among the existing models (regimental, municipal, and regionalized), highlighting that regionalization—when supported by governance mechanisms, standardization, and technological integration—provides greater efficiency, specialization, and resource optimization. The study contributes both theoretically, by adapting the SCP model to public sector logistics, and practically, by offering insights for the institutional redesign of RFB’s logistics processes in alignment with contemporary administrative challenges.