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Publication
Os Indicadores de desempenho utilizados nos municípios do distrito de Setúbal
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| 142.65 KB | Adobe PDF |
Advisor(s)
Abstract(s)
A aplicação do POCAL deverá permitir a obtenção de indicadores de diversa ordem, nomeadamente,
orçamentais, patrimoniais e de custos. Estes deverão possibilitar a análise de desempenho das
autarquias locais medindo níveis de economia, eficiência e eficácia, e que sirvam de apoio à gestão
autárquica. O objectivo do presente estudo centra-se na caracterização da informação sobre o
desempenho dos municípios do distrito de Setúbal, com base no Anuário Financeiro dos Municípios
Portugueses e nos indicadores apresentados no Relatório de Gestão. Os resultados demonstram que os
municípios apresentam fundamentalmente indicadores de carácter orçamental e/ou patrimonial, facto
justificado pela fraca implementação da contabilidade de custos. Nos Relatórios de Gestão foram
identificados 159 indicadores diferentes, sendo 115 de carácter orçamental e 44 económicos e/ou
patrimoniais. Através da elaboração de um ranking de desempenho para o distrito de Setúbal
confirmámos que os municípios melhores posicionados são os de Alcácer do Sal, Almada e Grândola.
The application of POCAL should permit the presentation of various kinds of indicators, including measures from budget information, financial and cost accounting. These should enable the analysis of municipalities’ performance based on measuring levels of economy, efficiency and effectiveness, and serve as a support for management. The purpose of this study focuses on characterizing the existing information about of the municipalities in Setúbal district, that is included in the Annual Financial Report of Portuguese Municipalities and on the indicators presented in Management Report. This analysis showed that the indicators of municipalities have a budgetary and/or financial nature, justified by the poor implementation of cost accounting. On the management reports 159 indicators were identified, being 115 from budgetary information and 44 of financial nature. Also, through the development of a performance ranking for Setúbal district, we confirmed that Alcácer do Sal, Almada and Grândola are the municipalities best positioned.
The application of POCAL should permit the presentation of various kinds of indicators, including measures from budget information, financial and cost accounting. These should enable the analysis of municipalities’ performance based on measuring levels of economy, efficiency and effectiveness, and serve as a support for management. The purpose of this study focuses on characterizing the existing information about of the municipalities in Setúbal district, that is included in the Annual Financial Report of Portuguese Municipalities and on the indicators presented in Management Report. This analysis showed that the indicators of municipalities have a budgetary and/or financial nature, justified by the poor implementation of cost accounting. On the management reports 159 indicators were identified, being 115 from budgetary information and 44 of financial nature. Also, through the development of a performance ranking for Setúbal district, we confirmed that Alcácer do Sal, Almada and Grândola are the municipalities best positioned.
Description
Trabalho apresentado nas XXI Jornadas Hispano-Lusas de Gestión, 2-4 de fevereiro 2011, Córdoba, Espanha
Keywords
Contabilidade POCAL Autarquias Locais Avaliação de Desempenho Indicadores Accounting Local Government Performance Measurement