Investimento gera custeio: metodologia para estimar impacto dos investimentos na despesa futura

• Ano de defesa: 2013
• Autor(a) principal: Luehrs, Benjamin John
• Outros Autores: Toledo, Luiz Francisco Vasco de, Costa, Milton Magalhães
• Orientador(a): Oliveira, Gesner
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Gestão pública; Orçamento público; Despesa de custeio
• Link de acesso: http://hdl.handle.net/10438/11135

The commitment to macroeconomic stability and the maintenance of the state’s fiscal balance, required by the Fiscal Responsibility Law, demands permanent effort by public servants, specialists, and academics in the field of public finance to improve public planning and budgetary practices in the face of the state’s limitations to finance indefinitely the growth of public spending. Such limitations inevitably complicate the task of government officials of establishing priorities for the use of budgetary resources to respond to the various demands of society. The balancing of the state’s budget made possible investment increases in priority projects for the transformation of the current social reality. The completion of these projects has become crucial for government officials, as society increasingly holds government accountable for efficient and effective management of the projects. The planning and budgetary specialists of the Secretary of Planning and Regional Development of the State of São Paulo consistently seek to improve the planning instruments at their disposal in the effort to better align state budgets with the financial necessities of government organs. The officials demonstrate particular interest in the development of a methodology based on best practices that allow them to measure and analyze the relationship between rising investments and their impact on costs, as a way to improve the efficiency and effectiveness of the state’s budget. The described trends and the method of analysis developed by the group meet the expectations established by the proposed Terms of Reference. The consolidation of a precise methodology will depend on the quality of data provided by the government and will be fully satisfactory only when there are tools to measure the cost of public programs and equipment.