Efficient financial management of brazilian capitals: a study from the perspective of government functions

• Autor(a) principal: Leite, Michael Douglas Sousa
• Data de Publicação: 2022
• Outros Autores: Feitosa, Marcelo de Oliveira, Silva, Antonio Henrique da, Soares, Viviane Aparecida Alves, Silva, Glauber Iure Cardoso de Menezes, Victor, Jefferson Thiago da Silva, Pessoa, Mariana Ferreira, Bandeira, Pablo Sthefano Roque de Souza, Gomes, Rayanna Cândido, Pereira, Ednelton Helejone Bento, Teixeira, Márcia Rubia Batista, Marques, Agilio Tomaz, Meneses, Helmo Robério Ferreira de, Varandas, Ricardo Paiva, Belchior, Sandra Maijane Soares de, Santos, Kaio Luís de Azevêdo, Oliveira, Samara Nóbrega de, Silva Filho, Valdeir Gonçalves da, Monteiro Filho, Airton Dantas, Bento, Anastácia Borges
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Research, Society and Development
• Texto Completo: https://rsdjournal.org/index.php/rsd/article/view/28134
• topic: Public administration; Performance; Financial Efficiency; Government functions.; Gestión pública; Rendimiento; Eficiencia Financiera; Funciones del gobierno.; Gestão Pública; Performance; Eficiência Financeira; Funções de governo.

This article aims to analyze the financial efficiency and management performance of Brazilian capitals based on Government Functions. Public management indicators at the municipal level were used to identify how municipal public resources are allocated in some government functions. The data were transformed into per capita indicators as a way of better defining criteria for comparison between Brazilian capitals. After collecting the total data of the resources allocated within each function, the quantitative population of the cities surveyed was analyzed in order to define the comparative standard. The choice of the population contingent as a divisor of the total resources allocated to the functions is based on the possible measurement, for example, of the total allocated per inhabitant in each municipality. The geographic delimitation and the empirical application of the model were carried out in the twenty-six Brazilian capitals between the period from 2014 to 2019. The results showed that 6 of the 26 capitals obtained ideal rates from the point of view of Government functions (São Paulo, Porto Alegre, Rio de Janeiro, Curitiba, Belo Horizonte and Palmas). In terms of economic-financial performance, the most financially efficient capitals were Manaus, Campo Grande, Curitiba, Vitória and Fortaleza and may serve as benchmarks for the other capitals. Comparing the two analyzes (IARPM and DEA) show similar results. Thus, it is recommended that further studies on the subject apply the proposed model in other groups of Brazilian municipalities.