Trabalho de Conclusão de Curso de Graduação
Análise das finanças públicas: um estudo junto aos municípios de pequeno porte do Rio Grande do Sul
Fecha
2017-06-21Autor
Kurtz, Camila Teixeira
Institución
Resumen
This study has the objective to analyze the financial situation of the small municipalities of Rio Grande do Sul in the period of 2007 to 2012. The analysis focuses on the use of financial indicators and statistical techniques in order to verify the performance and the variations in relation to the population and temporal variability of the sample of 45 municipalities of Rio Grande do Sul, with population between 10,000 and 20,000 inhabitants. In the section of bibliographical review, knowledge about municipal collection, public finances, financial analysis, public accounting and public statements. The data collection techniques used were the bibliographic research into publications about the analysis of demonstrations through indicators, and documentary research on the reports published by the National Treasury Secreteriat. The data were analyzed quantitatively, in relation to the calculations of the indicators and the statistical tests applied to verify the normality of the data and the significant variations. In the presentation of the results, are demonstrated the differences between the performance of municipalities due to the indicators of revenue, expenses, results, indebtedness, liquidity and social. In the final considerations, the study also places great emphasis on the majority of the municipalities of the sample has little or no financial autonomy, depending in great part on the transfers even to handle with their maintenance expenses. As a result of indebtedness, it can be said that most municipalities presented satisfactory results, given the low representativeness of the debt and the good liquidity level.