O orçamento público municipal como instrumento de controle gerencialum estudo de caso

Resumo

The aim of this research was to verify the existing relationship between the literature about the budget in the management control and the budgetary system of the City Hall of a town in the state of São Paulo. With regard to the reviewing of literature some aspects of the management control were focused in a general way and more specifically for nonprofit organizations, with the budgets as a tool control and its behavioral aspects, besides the budget-program (chapter 2). The adopted methodology was the “case study” for the intended aim was to know more fully detailed the municipal budgetary system; this was accomplished through the realization of interviews with the municipal secretaries (questionnairy forms were employed). The results obtained were analyzed and presented in the light of the concerning theory (chapter 3). Finally, some ideas about the current state of the municipal public budget of the City Hall in question were concluded from those conclusions suggestions for new researches were proposed.

Ficha do documento

Tipo

Dissertação

Ano

1987

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/8999

Temas

Finanças PúblicasGestão Municipal

Palavras-chave

Administração de empresasOrçamento municipal