CIPRIANO, E. C. M.; CIPRIANO, Eusimar Cardoso Monteiro.
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.
