{"id":1114,"date":"2011-10-06T04:45:03","date_gmt":"2011-10-06T07:45:03","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2011\/10\/06\/analise-de-balanco-na-administracao-publica\/"},"modified":"2011-10-06T04:45:03","modified_gmt":"2011-10-06T07:45:03","slug":"analise-de-balanco-na-administracao-publica","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2011\/10\/06\/analise-de-balanco-na-administracao-publica\/","title":{"rendered":"An\u00e1lise de Balan\u00e7o na administra\u00e7\u00e3o p\u00fablica"},"content":{"rendered":"<p xmlns=\"\"> \t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\"><b>O emprego da an&aacute;lise de balan&ccedil;os e m&eacute;todos estat&iacute;sticos na &aacute;rea p&uacute;blica<\/b>: <b>o <i>ranking<\/i> de gest&atilde;o dos munic&iacute;pios catarinenses<\/b>.<i> Rev. Adm. P&uacute;blica<\/i> [online]. 2011, vol.45, n.5, pp. 1425-1443. ISSN 0034-7612.&nbsp; <a href=\"http:\/\/dx.doi.org\/10.1590\/S0034-76122011000500008\">http:\/\/dx.doi.org\/10.1590\/S0034-76122011000500008<\/a> <\/span><\/span><\/p>\n<p style=\"text-align: justify\" xmlns=\"\"> \t&nbsp;<\/p>\n<p style=\"text-align: justify\" xmlns=\"\"> \t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\">Com o fen&ocirc;meno da globaliza&ccedil;&atilde;o, a contabilidade tem passado por modifica&ccedil;&otilde;es que se refletiram, inicialmente, no &acirc;mbito empresarial e s&oacute; alguns anos mais tarde na administra&ccedil;&atilde;o p&uacute;blica. H&aacute; uma tend&ecirc;ncia cada vez maior e crescente de pressionar os governantes para ampliarem o campo de suas responsabilidades financeiras a partir da contabilidade voltada para a gest&atilde;o das contas p&uacute;blicas. A responsabilidade fiscal dos governos &eacute; fundamental para fomentar o crescimento econ&ocirc;mico e o desenvolvimento dos munic&iacute;pios. O presente estudo visa demonstrar em que medida os &iacute;ndices de an&aacute;lise econ&ocirc;mico-financeira podem ser empregados na administra&ccedil;&atilde;o p&uacute;blica a fim de se estabelecer um <i>ranking<\/i> na gest&atilde;o dos munic&iacute;pios catarinenses. Para atingir tal finalidade, utilizou-se de conceitos e t&eacute;cnicas de an&aacute;lise de balan&ccedil;o, os quais foram tratados com a aplica&ccedil;&atilde;o da an&aacute;lise de componentes principais. Os resultados indicam a import&acirc;ncia do emprego da an&aacute;lise de balan&ccedil;os na &aacute;rea p&uacute;blica como ferramenta a ser utilizada no cotidiano da administra&ccedil;&atilde;o governamental.<\/span><\/span><\/p>\n<p style=\"text-align: justify\" xmlns=\"\"> \t&nbsp;<\/p>\n<p xmlns=\"\"> \t<span style=\"font-size: 14px\"><span style=\"font-family: arial, helvetica, sans-serif\"><strong>Keywords : <\/strong>contabilidade p&uacute;blica; an&aacute;lise de balan&ccedil;os; gest&atilde;o p&uacute;blica.<\/span><\/span><\/p>\n<p xmlns=\"\"> \t&nbsp;<\/p>\n<p> \t<span style=\"font-family: arial, helvetica, sans-serif\"><span style=\"font-size: 14px\">Autores: <a href=\"http:\/\/www.scielo.br\/cgi-bin\/wxis.exe\/iah\/?IsisScript=iah\/iah.xis&amp;base=article%5Edlibrary&amp;format=iso.pft&amp;lang=i&amp;nextAction=lnk&amp;indexSearch=AU&amp;exprSearch=SOARES,+MAURELIO\">SOARES, Maur&eacute;lio<\/a>; <a href=\"http:\/\/www.scielo.br\/cgi-bin\/wxis.exe\/iah\/?IsisScript=iah\/iah.xis&amp;base=article%5Edlibrary&amp;format=iso.pft&amp;lang=i&amp;nextAction=lnk&amp;indexSearch=AU&amp;exprSearch=LYRA,+RICARDO+LUIZ+WUST+CORREA+DE\">LYRA, Ricardo Luiz W&uuml;st Corr&ecirc;a de<\/a>; <a href=\"http:\/\/www.scielo.br\/cgi-bin\/wxis.exe\/iah\/?IsisScript=iah\/iah.xis&amp;base=article%5Edlibrary&amp;format=iso.pft&amp;lang=i&amp;nextAction=lnk&amp;indexSearch=AU&amp;exprSearch=HEIN,+NELSON\">HEIN, Nelson<\/a> &nbsp;and&nbsp; <a href=\"http:\/\/www.scielo.br\/cgi-bin\/wxis.exe\/iah\/?IsisScript=iah\/iah.xis&amp;base=article%5Edlibrary&amp;format=iso.pft&amp;lang=i&amp;nextAction=lnk&amp;indexSearch=AU&amp;exprSearch=KROENKE,+ADRIANA\">KROENKE, Adriana<\/a>.<\/span><\/span><\/p>\n<hr \/>\n","protected":false},"excerpt":{"rendered":"<p>O emprego da an&aacute;lise de balan&ccedil;os e m&eacute;todos estat&iacute;sticos na &aacute;rea p&uacute;blica: o ranking de<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":["post-1114","post","type-post","status-publish","format-standard","hentry","category-analise-de-balanco"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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