| dc.description.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. | |
