The application of balance sheet analysis and statistical methods in public sector: the ranking of management of municipalities from Santa Catarina

• Autor(a) principal: Soares, Maurélio
• Data de Publicação: 2011
• Outros Autores: Lyra, Ricardo Luiz Wüst Corrêa de, Hein, Nelson, Kroenke, Adriana
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Administração Pública
• Texto Completo: https://periodicos.fgv.br/rap/article/view/7042
• topic: public accounts; balance sheet analysis; public management.; contabilidade pública; análise de balanços; gestão pública.

With the phenomenon of globalization, accounting has undergone changes which were reflected initially in the business and only a few years later in public administration. There is a growing trend and increasing pressure on governments to broaden the scope of its financial responsibilities from the accounting-oriented management of public accounts. Fiscal responsibility of governments is crucial for fostering economic growth and development of municipalities. This study aims to demonstrate how rates of economic and financial analysis can be employed in public administration in order to establish a ranking in the management of municipalities of Santa Catarina. To achieve this purpose, was used the concepts and techniques of balance analysis, which were treated with the application of main components’ analysis. The results indicate the importance of using the balance analysis in the public sector as a tool to be used in daily government administration.