O orçamento público como ferramenta efetiva para a gestão e controle financeiro da administração pública: uma análise da percepção dos gestores municipais da microrregião de Sousa.

Abstract

Accounting as a science, opens up a range of options and tools for the proper conduct financial and economic enterprises. When it comes to public company responsibility and care for the Treasury become much larger, because it is people's money, and the stricter laws and possessing PROCEDURES-specific action by the manager. Then there is the Public Budget, which aims to regulate all revenue forecast, as well as all fixed expenses in order to have a proper use of public resources azienda to do so, this work comes with a mission to set the stage currently exists in the micro de Sousa-PB, seeking to know how the actors participating in the budget process dealing with the theoretical part of this procedure, and how it can be used as a management tool. For this research we used the technique of questionnaire, where they discussed topics of the topic, which can demonstrate the level of knowledge of Mayors, Councilors, Municipal Secretaries and Treasurers on the public budget. The results were surprising and demonstrate a weakness in the amount of information, particularly by managers, a situation that must be analyzed and discussed, because after all is the fate of an entire city into the hands of managers, which have more than empirical knowledge or practical, can never make a good administration without knowing the procedures, laws, decrees, resolutions and their modifications of these over the years, which shows that there is a dynamic movement, which requires constant updating, then yes, you can use the budget process as an effective tool of management.