Uma contribuição à identificação e análise dos instrumentos de gestão pública: um estudo de caso

Abstract

The main objective for the elaboration of this work was to contribute with an analysis on the effective use of the planning instruments in the public sector, foreseen in the legislation. the current social economic model requires public managers to provide transparent information, responsibilities in actions and rational management of resources. Even though they have been foreseen in the legislation for a long time, the use of these instruments was reinforced with the approval of Complementary Law No. 101 of 05/04/2000, called Fiscal Responsibility Law, which emphasizes planning as the starting point to balance public accounts, also enabling Public Accounting to contribute to this process with the information necessary to control the execution of the planning. This study is developed in a municipality, where its managers seek to meet the needs of the population through the services offered. The first part of this research brings a theoretical reference on the Management Process, emphasizing the stages of Planning. Then, we sought to highlight the characteristics of Municipal Public Management and, finally, the work is focused on the critical analysis of the use of planning instruments, in order to enable the effectiveness of the management process.