ANÁLISE ORÇAMENTÁRIA DA CONSTRUÇÃO DO PORTAL DE ENTRADA DA CIDADE DE CAXAMBU, PARA AVALIAÇÃO DA EFICIÊNCIA DA GESTÃO DE VERBAS PÚBLICAS

Abstract

The public budget is an essential management tool in today's administrations. For a management to achieve success needs to be planned. The budget is the management tool, where the revenue is forecast and the expense set, giving the manager the conditions to work with real numbers, that is, allows the necessary expenses to be projected in a certain period of time. The budget includes short, medium and long term planning, allowing greater autonomy, within the law, to the managers. It is a tool that produces financial, economic, control and planning results. Through a bibliographical research it is possible to aggregate knowledge regarding the public budget as an instrument of planning to achieve effectiveness in the work of a Municipal Manager, emphasizing and demonstrating by bibliographic means the importance of such a tool. The public budget is a tool that allows the Manager to plan his actions to achieve results in order to benefit the society for which he works.