Proposta de indicadores de desempenho para execução orçamentária em um hospital universitário

Abstract

The public budget is a management tool through which governments organize their resources to meet society's needs for public services. It is observed that resources are limited in the face of numerous needs. Implementing actions that promote improvements in budget management and execution is fundamental, aiming at the realization of a significant number of public policies that meet the aspirations of citizens in the various areas of state activity. One way to promote improvements in budget management and execution is through the use of performance indicators. In this sense, the construction of a set of indicators can contribute to and assist managers in the process of monitoring and evaluating the results achieved in the stages of the budgetary cycle, from planning to evaluating the application of public resources, thus demonstrating the efficiency gains obtained in budget execution. This research aims to propose a set of budgetary indicators for use in the stages of budget execution, enabling the monitoring and evaluation of results, contributing to the decision-making process and providing information to internal users in a simple, relevant, and reliable way. Regarding methodological procedures, a bibliographic research was chosen to select budgetary indicators that could be applied based on the model proposed by Brasil (2009), based on the value chain and the dimensions of effort and result, which unfold into the six dimensions of performance. The Delphi technique was used in the process of validating the indicators with the participants. At the end of the research, a set of indicators for measuring performance is proposed, consisting of twelve indicators: budgetary change indicator, budgetary execution behavior indicator, investment budgetary expenditure performance indicator, budgetary expenditure payment indicator, investment liquidated expenditure indicator, operational cost liquidation indicator, outstanding payments in relation to committed expenditure indicator, budgetary execution indicator, representativeness of collected revenue indicator, participation of SUS contract revenue indicator, budgetary balance indicator, and effectiveness of planning with contracts – labor indicator. The selected and validated indicators are the result of budgetary indicators identified in the literature with some adaptations and the contributions presented by the participants. This proposal, upon implementation, will enable periodic analyses, providing information to support managers in decision-making, monitoring, and evaluating results. Furthermore, it will contribute to the accountability process of the university hospital, allowing results to be presented to internal users in an accessible way.