Análise da solvência orçamentária do estado do Rio Grande do Norte nos anos de 2015 a 2019
The present work analyzed the budgetary solvency of the state of Rio Grande do Norte in the years 2015 to 2019. Thus, the study was made from the information present in the entity’s financial statements and based on the budgetary solvency variables. The tool used to consolidate the information was e...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
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Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/40877 |
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| Resumo: | The present work analyzed the budgetary solvency of the state of Rio Grande do Norte in the years 2015 to 2019. Thus, the study was made from the information present in the entity’s financial statements and based on the budgetary solvency variables. The tool used to consolidate the information was excel, obeying the existing relationships between the indicators. This work had the general objective of analyzing the budget solvency of the state of Rio Grande do Norte. Thus, it was identified in the revenue analysis in the years 2016 to 2017 that there was an increase in revenue frustration and that 2019 was the year that showed the greatest frustration. It was also observed that Rio Grande do Norte presents, for all years, the highest concentration of its sources in current revenues and with regard to the relative performance of revenue, it presented a negative effect for all years of the panel. In the analysis of expenditure, the year 2019 was the period that achieved the least savings in expenditure, with a percentage of 87% of executed expenditure in relation to budgeted expenditure. In the performance analysis it was found that only in 2019 did the updated forecast exceed the update allocation, the other years showed insufficient revenues to cover expenses. |
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