STRATEGIC MANAGEMENT OF PUBLIC RESOURCES: EVALUATION OF THE RESTRICTIVE VARIABLES TO THE EFFECTIVENESS IN THE EXECUTION OF THE FAMILY HEALTH PROGRAM

Abstract

The objective of this article consists of the evaluation of restrictive variables to the effectiveness of the Family Health Program (PSF) and in the methodological proposition oriented for the measurement of the performance with perspective of continuous improvement of this program. For evaluation of the variables were utilized the content analysis method
applied in 197 reports of the Controladoria Geral da União (CGU), period 2005-2007, confronted with the principles of control of the United States Government Accountability Office (GAO) and of the New Public Administration (NAP). For the analysis of the perspective of continuous improvement with purpose of eradication of the occurrence of such kinds of variables, the suggested methodology to the adoption was the Activity Based in Cost (ABC). The hypothesis glimpsed with this methodology consists of: in the budget is admitted the maximum goal of effectiveness from the demand of the PSF service, whereas, in the measurement of the performance the goal is the continuous improvement of the program from
the demand of resources. The research showed up the existence of restrictive variables to the effectiveness of the PSF in 91% of the towns audited by the CGU. And it was noticed that the most frequent fault refers to the inefficiency in the management of the resources of the program.