Limite percentual da despesa com pessoal em relação à receita corrente líquida: um estudo nas Prefeituras dos Municípios Paraibanos.

Abstract

This research underscores the importance that the accounting has to examine compliance with the limitation of expenditure on staff in municipalities. Public management is always an important topic to work, especially when it identifies the current political scenario in Brazil. In this sense it is sought to perform a survey to verify compliance with the determination of an important regulatory mechanism of public management that it is the Fiscal Responsibility Law, on which in this work aims at analyze the percentage limit of personnel expenses in relation to net current revenue at the municipalities of Paraíba municipalities, with a population over 20,000 inhabitants covering the period 2013-2015. Regarding methodology, the research ranks, as to the nature, on applied, regarding the objectives, on exploratory, and on the technical procedures used, on literature and documents, and how to approach the problem, on quantitative. His reasoning is structured around accounting concepts and LRF, regarding this matter. As for the results, research It found that the municipalities studied are well above of the limits set forth by the fiscal responsibility law and analyze the behavior along the years, is observed an evolution in relation to decrease in the percentage and rapprochement the limit. It is concluded, therefore that the work has achieved the objectives and the suggested problem.