Quocientes orçamentários: um estudo das informações geradas com base nos balanços orçamentários dos dez maiores municípios da Paraíba no exercício de 2013

Abstract

Public accounting planned and executed for the collection and expenditure of the exercise amount is evidenced by the public budget, in this sense, the analysis of this balance through budgetary quotients is intended to generate information contributing to the understanding of the budgetary situation of the government entities. Thus, this research investigation aims to analyze the information generated through the ratios applied in the budget balances of the ten municipalities of Paraíba in the year 2013. Accordingly, the research sought to present the results for each ratio, and with the information generated, present budgetary situation of each municipality. For this research was classified as descriptive information and by describing characteristics of a population as to the procedures it is a bibliographic and documentary research, it uses published sources with respect to the subject studied, as well as the budget balances object of this study. The collection of the balance was held by the Court of the State of Paraíba site. For data analysis, budget ratios were applied. In this context, it is concluded with the application of budget ratios that they can be used to generate information on the budget execution of governmental entities, such information can be used by public managers as a way to assess the management of the budget period contributing to avoid for the next years the negatives found. But also can serve interested citizens in order to analyze the planning and execution of society's resources. In this context, it is expected that this research will encourage users of the information applied to the public sector to use budgetary quotients in analysis of budget management and decision making.