Análise de balanço para uma gestão pública eficiente

Abstract

The objective of this paper is to present the use of the analysis of financial statements for the public budget management efficiency, taking into account the principles of public administration. In the course of this research, it is exposed as the analysis of statements can assist administrators in preparing future budgets and strategic planning for the prevention of budgetary and financial distortions, which is done through library research and case study, based on data and information taken from reports, tables and existing financial statements in the municipality, using descriptive method through tables and indexes. The results may be a help to managers, presenting new techniques for evaluation and planning of public budgets for greater efficiency and implementation of these, in addition to presenting the development of new management tools for use in the general government in the improvement of public service. Thus it can be stated positively, both with the use of financial statements, as the rates of assessment, assist in public budget efficiency, especially in the taxation of costs, and it is possible to achieve high levels of planning, when they are used Serious and adequate way, thus generating more efficient and rapid control to prevent imbalances and financial distortions.