Indicadores financeiros de gestão pública: um estudo do município de Pombal/PB.

Abstract

The accounting as the applied social sciences ramifies in several segments. The theme in study is inserted in the branch of the public accounting, specifically of a case study in the municipal sphere. In that way, the study tried to analyze the behavior of the financiers indicators of public administration of the municipal of Pombal - PB, giving focus the Revenues and Expenses with the purpose of understanding the behavior of the entrances and expenditures of the resources starting from the monthly information published in the Sagres System - Online of the Tribunal of Bills of the State of Paraiba during the period from 2003 to 2008. To reach the objective of the research, the descriptive statistics techniques were used through the measures of central tendency and of dispersion: average, maximum value, minimum value, standard deviation and coefficient of variation of Pearson. The results point that the expenses with personnel are the one of larger proportion in relation to the total of expenses. It is increased although the total of investments can be considered low in relation to the total of expenses. The analyzed data show that practically in the municipal there are not collection resources originating from of your patrimony furniture, real estate and participation society, if compared with the amount of the collected resources. Fact that could be discussed, in the intention of maximizing your assets. It is ended that in referred municipal efforts they are not being pondered to reduce the financial dependence of the municipal in relation to the federal government's resources, since that indicator has been presenting a growth with elapsing of the analyzed periods.