Demonstrações contábeis: ferramenta vital para uma gestão pública municipal eficiente

Abstract

The objective of this paper is to demonstrate the efficiency of the economic indicators obtained from the financial statements for public management, in the elaboration of the public budget, and in compliance with the budget principles. Therefore, it is exposed how the analysis of these statements, applied to the public sector, can help the managers in the elaboration in the strategic planning in the elaboration of their budgets and for the prevention of budgetary and financial distortions, which, through bibliographical researches and the study of based on data taken from the financial statements of the Municipality of Passo Fundo / RS, using the descriptive and quantitative method through economic indexes. The results found may help managers, presenting new budget planning techniques for greater efficiency and execution, as well as new efficient management tools in the public sectors. Thus, one can affirm positively that, both with the use of the financial statements and the evaluation indices, they help in the effectiveness of the public budget, especially in the determination of expenses, as well as high levels of planning are possible, thus motivating controls more competent and agile to prevent imbalances and financial distortions.