Finanças públicas: estudo dos indicadores financeiros em municípios catarinenses

Abstract

Public accounting plays a crucial role in the public management of municipalities. The interpretation of financial statements in this sector becomes easier and more reliable for users when they present simple and easy-to-understand analyses. This research aims to analyze the evolution of the financial and economic indicators of the municipalities of Chapecó and Nova Itaberaba from 2018 to 2023, applying horizontal and vertical analyses and the ratios created by Kohama (2015), to compare the financial and economic health of the municipalities. The Budget, Financial, Patrimonial Balance Sheets, and the Statement of Patrimonial Variations were used. The analysis was conducted through a documentary research, characterized by descriptive objectives, applied nature, and a quantitative approach. The analyzed data showed significant fluctuations in the ratios of both municipalities, generating discrepant comparative averages. The most critical year for Nova Itaberaba was 2022, when expenses exceeded revenues by approximately 33%. In 2022, there were no capital revenues, indicating possible issues such as the absence of asset sales or lack of specific resources from other entities for investments. For the municipality of Chapecó, in 2021, the financial and current liabilities were significantly lower. Despite the fluctuations and the Pandemia, both municipalities managed to maintain stability indicators in most years, demonstrating the ability to adapt and return to normalcy in subsequent years.