Análise do comportamento dos custos previdenciais de um RPPS frente à variação dos regimes financeiros e métodos de financiamento

Abstract

The financing methods directly impact several actuarial variables, such as the VACF, Mathematical Reserve, among others. Thus, a more careful analysis of the most used methods provides a better notion of how each method behaves and what the impacts on the other variables that each cause. The work fulfilled its objective of analyzing the impacts of the different types of financing on the result of the plan. There are several types of financing methods, but for the research were applied the most used, being PUC, IEN and Aggregate. The financial system was also varied, but it was only possible to use the allocation schemes for aid and risk benefits due to the legal restriction. The result was a low cost of aid, which did not allow the application of RCC and Capitalization, so we opted to apply only RS. For the other programmed benefits, the different types of methods were applied, and a higher Normal Cost was calculated for the PUC, then the IEN and later the Aggregate. It was also verified that VACF and RMBaC have an inverse relationship, that is, the higher the VACF the lower the RMBaC. Therefore, as the PUC presented the highest VACF, then the Deficit was lower in relation to the IEN.