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A atualizacao do valor contabil dos imoveis ao valor de mercado busca evidenciar a capacidade destes ativos em gerar beneficios economicos e de prestar servicos de qualidade a sociedade. Objetivou-se com essa pesquisa apresentar a atualizacao, proposta na Portaria Conjunta SPU/STN N. 703/2014, dos bens imoveis de uso educacional, do campus da Universidade Federal de Juiz de Fora, para averiguar os impactos desse procedimento no subgrupo do ativo Imobilizado e suas decorrencias para o controle gerencial. O metodo utilizado como estrategia de pesquisa foi o estudo de caso, realizado na UFJF, por meio de atualizacoes dos valores registrados no SPIUnet e de analises horizontal e vertical, no balanco patrimonial, nos anos de 2014 e 2015. Os resultados da pesquisa demonstraram que o impacto no imobilizado e relevante, representando um acrescimo real de 34,36% no patrimonio imobiliario desta Universidade. E, que este procedimento podera auxiliar o controle gerencial, pois fortalece a credibilidade da informacao e a transparencia dos atos da gestao publica. The updating of the book value of real estate to market value seeks to highlight the ability of these assets to generate economic benefits and to provide quality services to society. The objective of this research was to present the update, proposed in Joint Ordinance SPU / STN No. 703/2014, of real estate for educational use, at the campus of the Federal University of Juiz de Fora, to investigate the impacts of this procedure on the subgroup of assets Fixed assets and their consequences for management control. The method used as a research strategy was the case study carried out at the UFJF, through updates of the values recorded in SPIUnet and of horizontal and vertical analyzes in the balance sheet, in the years 2014 and 2015. The results of the research demonstrated that The impact on property, plant and equipment is significant, representing a real increase of 34.36% in the real estate assets of this University. And, that this procedure can help the managerial control, because it strengthens the credibility of the information and the transparency of the acts of the public management.

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OS IMPACTOS NO ATIVO IMOBILIZADO DA UNIVERSIDADE FEDERAL DE JUIZ DE FORA (UFJF) E SUAS DECORRÊNCIAS PARA O CONTROLE GERENCIAL INSTITUCIONAL A PARTIR DA IMPLANTAÇÃO DA PORTARIA CONJUNTA SPU-STN N. 703/2014