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- Title
APLICAÇÃO DE INDICADORES DE DESEMPENHO NOS MUNICÍPIOS COM MAIOR ORÇAMENTO DAS MESORREGIÕES DO RS.
- Authors
LOPES GOULARTE, JEFERSON LUÍS; CAPPELLARI, GABRIELA; MINELLI, LEONARDO; DOS SANTOS BENITES, MAUREN CORREA
- Abstract
The accounting statements are the main means of disclosing informations from public entities, which are analysed using performance indicators in order to demonstrate the management of public resources. This study aims to accomplish the results of the analysis of performance indicators in the accounting statements in municipalities with highest budget in each of the seven mesoregions of the state of Rio Grande do Sul in 2018, 2019 and 2020. It is characterized as an applied, descriptive and quantitative research through data collectingin the accounting statements of the selected municipalities, which were analyzed by interpretative analysis. As results of this study it can be highlighted that Caxias do Sul demonstrates that part of the available funds are commited to obligations, that there isn't current income to be applied in investments and resources from past years were used to pay the expenses. Passo Fundo shows that it doesn't have funds available to the payment of the founded debt, that there is still current income to do investments and part of the resources were used to pay the debt. Pelotas demonstrates that available funds are commited to obligations. Porto Alegre has the highest values in the per capita tax revenue indicator. Santa Maria and Santa Cruz do Sul demonstrates that they have funds available to debts payment, that part of the capital income is credit operations and part of the expenses are with mandatory expenses. And Uruguaiana points out that part of the resources were intented to investments and part commited to debt payment.
- Publication
ConTexto, 2022, Vol 22, Issue 50, p16
- ISSN
1676-6016
- Publication type
Article