Sistema de controle gerencial como ferramenta auxiliar na gestão pública

Abstract

The present assignment introduce an analysis of the process of planning and control on applying of the resources developed on Executive Possessions from the twelve municipalities (cities) of northwest region of Rio Grande do Sul. The study of the descritive explore nature, first explain about the historical context an identification of the reasons who lead to a change on the public government and what the influence of the planning in this process. Next, approach about the planning in Brazil, pointing about the legal aspects and the necessity of the action of planning, control and assessment from the public governments, through the instruments of planning like the PPA, the LDO and the LOA. There are still introduced a bibliography revision about the law tax responsibility, of the strategic planning and the gerencial control. Show up of the results scored with an analysis of information, evidencing an assessment of the planning context and control on carrying and on applying of the public resources, identify the principal deviations happened on the estimate, for not use it like toll of planning and control. I conclude that there is inefficacious on the planning and including inexistence of this carry in some cases, then is necessary the alternative of the gerencial control system, that propose an continuous accompany of the planning and a right and consistent gerencial control.