{"id":2048,"date":"2010-03-30T08:00:00","date_gmt":"2010-03-30T08:00:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/03\/30\/analise-do-setor-publico\/"},"modified":"2010-03-30T08:00:00","modified_gmt":"2010-03-30T08:00:00","slug":"analise-do-setor-publico","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/03\/30\/analise-do-setor-publico\/","title":{"rendered":"An\u00e1lise do Setor p\u00fablico"},"content":{"rendered":"
<\/div>\n
Em an\u00e1lise de balan\u00e7os \u00e9 comum fazer uma mescla de \u00edndices, que possibilita uma avalia\u00e7\u00e3o mais ampla do que ocorre com a empresa. O caso cl\u00e1ssico \u00e9 o \u00edndice Dupont. <\/span>
Este tipo de an\u00e1lise n\u00e3o \u00e9 encontrado no setor p\u00fablico. Talvez pelo fato de que a an\u00e1lise das informa\u00e7\u00f5es da contabilidade p\u00fablica ainda n\u00e3o seja comum na \u00e1rea p\u00fablica. <\/span><\/p>\n

Usando \u00edndices obtidos na obra Contabilidade P\u00fablica, de Lima e Castro, \u00e9 poss\u00edvel construir um \u00edndice de an\u00e1lise para o setor p\u00fablico bastante abrangente. <\/span><\/p>\n

Para isto vamos definir:<\/span><\/p>\n

QER = Quociente de Execu\u00e7\u00e3o da Receita = rela\u00e7\u00e3o entre receita executada (Re) e receita prevista (Rp). Mostra se existiu excesso de arrecada\u00e7\u00e3o, quando maior que a unidade, ou subestima\u00e7\u00e3o or\u00e7ament\u00e1ria da receita, sendo menor que um.<\/span><\/p>\n

QEO = Quociente do Equil\u00edbrio Or\u00e7ament\u00e1rio = Rela\u00e7\u00e3o entre despesa fixada (Df) e receita prevista (Rp). Quando menor que um mostra que a lei or\u00e7ament\u00e1ria foi aprovada com super\u00e1vit. <\/span><\/p>\n

QED = quociente de execu\u00e7\u00e3o da despesa = relaciona despesa executada (De) e despesa fixada (Df). Se maior que a unidade, existe dota\u00e7\u00e3o sem autoriza\u00e7\u00e3o legal. <\/span>
QRO = quociente do resultado or\u00e7ament\u00e1rio = rela\u00e7\u00e3o ente Receita Executada (Re) e Despesa Executada (De). Se maior que um, ocorreu super\u00e1vit na execu\u00e7\u00e3o. <\/span><\/p>\n

Assim \u00e9 f\u00e1cil demonstrar que<\/span><\/p>\n

QRO=QER\/(QED\u00d7QEO)<\/span><\/p>\n

A equa\u00e7\u00e3o faz a rela\u00e7\u00e3o entre os \u00edndices citados. Para um melhor entendimento, suponha que houve uma previs\u00e3o de receita de $80 mil e despesas de 75 mil. Na execu\u00e7\u00e3o, as receitas foram de 90 mil e as despesas foram de 82 mil. Com isto pode-se obter os \u00edndices:<\/span><\/p>\n

QER = 1,125; QEO = 0,9375; QED \u2245 1,093; QRO \u2245 1,098.<\/span><\/p>\n

Ocorreu uma subestima\u00e7\u00e3o da receita pois o QER \u00e9 maior que um. Com os dados \u00e9 poss\u00edvel constatar que a receita arrecadada foi 12,5% maior que a receita prevista ($90mil\/$80 mil \u2013 1) e que a despesa executada foi 9,3% acima da prevista (82000\/75000 \u2013 1). Assim, o erro na estimativa da receita n\u00e3o comprometeu o super\u00e1vit. Ou de forma alternativa, basta multiplicar o QRO pelo QEO. <\/span><\/p>\n

[Esta postagem foi adaptada do cap\u00edtulo An\u00e1lise das Demonstra\u00e7\u00f5es Cont\u00e1beis, em co-autoria com Fernanda Fernandes Rodrigues)<\/span><\/p>\n

Fonte: Blog <\/span>Contabilidade Financeira<\/a><\/span><\/span><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"

Em an\u00e1lise de balan\u00e7os \u00e9 comum fazer uma mescla de \u00edndices, que possibilita uma avalia\u00e7\u00e3o<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,48],"tags":[],"class_list":["post-2048","post","type-post","status-publish","format-standard","hentry","category-analise-de-balanco","category-contabilidade-publica"],"yoast_head":"\nAn\u00e1lise do Setor p\u00fablico - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2010\/03\/30\/analise-do-setor-publico\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"An\u00e1lise do Setor p\u00fablico - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"Em an\u00e1lise de balan\u00e7os \u00e9 comum fazer uma mescla de \u00edndices, que possibilita uma avalia\u00e7\u00e3o\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2010\/03\/30\/analise-do-setor-publico\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2010-03-30T08:00:00+00:00\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/03\\\/30\\\/analise-do-setor-publico\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/03\\\/30\\\/analise-do-setor-publico\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"An\u00e1lise do Setor p\u00fablico\",\"datePublished\":\"2010-03-30T08:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/03\\\/30\\\/analise-do-setor-publico\\\/\"},\"wordCount\":382,\"publisher\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/638376dc60edb285cf5914ea02e73975\"},\"articleSection\":[\"Analise de Balan\u00e7o\",\"Contabilidade P\u00fablica\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/03\\\/30\\\/analise-do-setor-publico\\\/\",\"url\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2010\\\/03\\\/30\\\/analise-do-setor-publico\\\/\",\"name\":\"An\u00e1lise do Setor p\u00fablico - 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