bachelorThesis
Uma análise da execução orçamentária do Estado do Rio Grande do Norte (2002-2018) sob a ótica da Teoria do Equilíbrio Pontuado
Fecha
2019-11-19Registro en:
TEIXEIRA, Marcus Vinicius Campos. Uma análise da execução orçamentária do Estado do Rio Grande do Norte (2002-2018) sob a ótica da Teoria do Equilíbrio Pontuado. 2019. Monografia (Graduação em Ciências Contábeis) - Universidade Federal do Rio Grande do Norte, Natal, 2019.
Autor
Teixeira, Marcus Vinicius Campos
Resumen
This research aims to analyze the decision-making process concerning the budget execution of the State of Rio Grande do Norte (RN), from 2002 to 2018. This analysis is based on stable periods or sudden changes under the support of the Punctuated Equilibrium Theory. This study uses the results evaluation method to identify percentage variations in budget execution in the state of Rio Grande do Norte. The data used were extracted from the National Treasury Secretariat (NTS) website. The results revealed that, within the period studied (2002-2018), normal variations were found in total revenue, total expenditure, personnel and burdens, interest and debt charges, investments, other capital expenditures, in government functions: legislative, judicial, administration, security, health, social assistance, social welfare, education, culture, agriculture, industry, commerce and services, transports and atypical variations were found in financial investments, debt amortization, in government functions: citizenship rights, urbanism, housing, environmental management, science and technology, agrarian organization, sport and leisure, special charges. This research contributed to improvements in the literature regarding the decision-making process in the public environment and served as a basis for future managers to analyze and be prepared to deal with public budgets and avoid discrepancies.