Um estudo sobre o comportamento dos indicadores de gestão pública nas capitais brasileiras, no biênio 2007-2008.

Abstract

In seeking to highlight the information generated by public management indicators to meet the precepts of accountability and thus to control and public transparency, this research aims at analyzing the behavior of the indicators of public management of Brazilian cities between 2007 and 2008 . To achieve the objectives defined using the following procedures: it was literature, documentary, descriptive statistics in the financial statements in order to examine the revenue and expenditure budget of all Brazilian States. The database used was the Finance of Brazil's National Treasury in 2009 (FINBRA / STN), covering the period 2007 to 2008. Therefore, we calculated four indicators of budget revenue and expenditure budget. For analysis of this study was the statistical tool used quartile. The research showed that the municipality of Sao Paulo was ranked in first place in the overall ranking. All the capitals of South and Southeast, have been successful in the overall ranking, proving to be less dependent on government transfers, and therefore more resources. The collections of the ISS and property tax per capita reached relevant levels and indicators of investment per capita and taxes applied in higher education also showed significant results for the South and Southeast achieving better performance than the North, Northeast and Midwest. These regions have completed the ranking, especially the cities of Recife, Salvador, Manaus and Campo Grande, reached top the ranking. The capital city of Joao Pessoa was the one that stood out among all the capital review in 2007, now occupying the 24th place ranking, reaching No. 12 in 2008, this trend may be caused by new public policies, better use of resources and better allocation of public expenditures. Thus, it is understood that although the analysis of indicators portray the financial situation of the public, it is known that much remains to be done in order to improve the monitoring of public expenditures, especially if actions are focused on long term and systematically incorporated into the current managers, as well as the future managers. It adds to the need for an awareness of the importance of using tools, or management techniques that can support the decision making process of the public administrator, thus contributing to the search for an efficient public expenditure management, creating greater transparency for society in general.