文章基本信息

标题：Gesto financeira eficiente das capitais brasileira: um estudo sob a ótica das funes de governo
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作者：Michael Douglas Sousa Leite ; Marcelo de Oliveira Feitosa ; Antonio Henrique da Silva 等
期刊名称：Research, Society and Development
电子版ISSN：2525-3409
出版年度：2022
卷号：11
期号：6
页码：1-15
DOI：10.33448/rsd-v11i6.28134
语种：English
出版社：Grupo de Pesquisa Metodologias em Ensino e Aprendizagem em Ciências
摘要：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 (So 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.
关键词：Public administration;Performance;Financial Efficiency;Government functions.