PROPOSITION OF PERFORMANCE INDICATORS IN PUBLIC ADMINISTRATION

Authors

  • Luis Carlos Zucatto
  • Ulliana M. Sartor
  • Sedinei Beber
  • Rudi Weber

Keywords:

Performance indicators. Public administration. Fiscal Responsibility Law.

Abstract

This paper deals with the proposition of performance indicators in public administration, focusing on elementary schools in a city in Northwhest of Rio Grande do Sul. It´s obligation of municipalities to invest at least 25% of its revenue on education. Faced with this statement, we see the need for tools to make a more efficient control of public spending, so that you can optimize resource utilization of funds. Thus, the creation of performance indicators for schools would allow better monitoring of expenditures and indicate where and how the management of municipal education is spending its budget. Such indicators also would allow comparisons to be drawn between the schools, aiming to identify which school that presents indicators higher or lower assisting in the investigation of the facts that it is occurring. Also, once you become familiar with this practice, the management of the municipality in question could expand the application of this tool to other areas. To perform the study, the provision of the law: the law of Fiscal Responsibility sends assess government programs in terms of efficiency, effectiveness and efficacy, but tin this study considered only the first two. The efficiency will refer to resources used in school and efficacy will refer to the achievement of goals: the number of students approved. Based on this assumption, it met with the City Elementary Schools the opportunity to deploy a monitoring system of performance indicators, creating them and comparing them between them.

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How to Cite

ZUCATTO, Luis Carlos; SARTOR, Ulliana M.; BEBER, Sedinei; WEBER, Rudi. PROPOSITION OF PERFORMANCE INDICATORS IN PUBLIC ADMINISTRATION. ConTexto - Contabilidade em Texto, Porto Alegre, v. 9, n. 16, 2009. Disponível em: https://seer.ufrgs.br/index.php/ConTexto/article/view/11701. Acesso em: 11 aug. 2026.

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