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Previous issue date: 2006-03-19 / The publics expenditure represent the recompense the State carries out,in accomplishment
of your functions,of the resources that he had gotten through the own society to be benefit.
The growing and constant increase of the State functions require the development of new
techniques for the fulfilment attendance, as well as the management performance
evaluatiin, not only through part of the inside and outside control organ, but specially, of
the public managers. The research aim is to exp lore the aspects of the Budget-Program that
make easier the control activity and the evaluation of the budget related to programs and
activities measuring, to inable them to estimate the performance relating to the efficiency in
the utilization of the resources located to the public sector, as also to estimate the efficacy
of the goals reach. Following, are introduced the theories related to public budget, the
budget techniques development and the Budget-Program features that make it planning and
control tool. It`s presented, also, theories related to the analysis of cost benefit and the
importance of the analysis on the analysis of cost-benefit and the importance of the analysis
on the planning and on the public administration; discuss about the control and public
evaluation theory, studing the Budget-Program technique features that aid the
organizational performance evaluation. From this diagnosis, the dissertation handles the
analysis technique to procedure the evaluation of the budget management. This study
introduce a contribution to the evoluation of organizational performance on public sector,
through the emphasis of the efficiency. Finally, carries out an critical analysis of all the
process of planning and budget on the Brazil federal public managment. / As despesas p?blicas representam a retribui??o que o Estado realiza, no cumprimento
de suas fun??es, dos recursos por ele auferidos atrav?s da pr?pria sociedade a ser
beneficiada. O crescente e constante aumento das fun??es do Estado, exige o
desenvolvimento de novas t?cnicas para o acompanhamento da execu??o, bem como da
avalia??o do desempenho da gest?o, n?o s? por parte dos ?rg?os de controle interno e
externo, mas sobretudo, dos gestores p?blicos. O objetivo da pesquisa ? o de explorar os
aspectos do Or?amento-Programa que facilitem a atividade de controle e a avalia??o do
or?amento relativos ? mensura??o dos programas e atividades, para que possam medir o
desempenho em rela??o ? efici?ncia na utiliza??o dos recursos alocados no setor
p?blico, como tamb?m medir a efic?cia do alcance das metas. S?o apresentadas as
teorias relativas ao or?amento p?blico, o desenvolvimento das t?cnicas or?ament?rias e
as caracter?sticas do Or?amento-Programa que o tornam instrumento de planejamento e
controle. Tamb?m s?o apresentadas teorias relativas ? an?lise de custo-benef?cio e a
import?ncia da an?lise no planejamento e na administra??o p?blica; trata da teoria do
controle e avalia??o p?blica, estudando as caracter?sticas da t?cnica do Or?amento-
Programa que auxiliam a avalia??o do desempenho organizacional. A partir desse
diagn?stico, a disserta??o trata das t?cnicas de an?lise para que se proceda ? avalia??o
da administra??o or?ament?ria. Este estudo apresenta, uma contribui??o para a
avalia??o do desempenho organizacional no setor p?blico, atrav?s do enfoque da
efici?ncia. Por fim realiza-se uma an?lise cr?tica de todo o processo de planejamento e
or?amento na administra??o p?blica federal do Brasil.
| Identifer | oai:union.ndltd.org:IBICT/oai:localhost:tede/1018 |
| Date | 19 March 2003 |
| Creators | LEMOS, Marcelo Jacomo |
| Contributors | Souza Neto, Silvestre Prado de |
| Publisher | Universidade Federal Rural do Rio de Janeiro, Programa de P?s-Gradua??o em Gest?o e Estrat?gia em Neg?cios, UFRRJ, Brasil, Instituto de Ci?ncias Humanas e Sociais |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações da UFRRJ, instname:Universidade Federal Rural do Rio de Janeiro, instacron:UFRRJ |
| Rights | info:eu-repo/semantics/openAccess |
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