Análise de indicadores econômico-financeiros da gestão pública: um estudo de casos múltiplos em entidades federais indiretas do município de Manaus

Abstract

The study focuses on the performance assessment of public management in indirect Federal Entities in the Municipal District of Manaus, with a view to making information that enables a greater understanding as to the management of public resources to their managers and to society in general. The following are used as foundation: the importance of the accounting information, its structure in public accounting, including the budgeting cycle and the account systems whereby the public administration facts and acts are accounted for; the evidence of the accounting demonstrations as required in the public area; the accounting indicators and the balance analysis techniques, which interpret the accounting statements through such indicators. As to the methodological aspects, a descriptive research, through case study by using the documental and content analysis in order to treat the data. As the main source of study, the accounting statements of four Entities in a total of 16 balances as objects of examination. The ensuing results have enabled us to assess the budgeting, financial and economic performance, relative to 2006 fiscal year, in addition to allowing comparisons among the Entities. It was concluded that the budgeting situation of the four Units was found to be deficient, whist the financial situation showed a small deficit in one of the Units and equilibrium in the other three. The other indicators showed an equity increase in two Entities and a decrease in the other two.