Análise de balanços públicos: um estudo no município de Uberlândia.

Abstract

The research aimed to evaluate the economic-financial performance of the municipality of Uberlândia – MG through its financial indicators in accordance with the Theory of Financial Condition in the years 2019 to 2023. The research was exploratory and descriptive, with a qualitative approach based on documentary analysis of Relatórios Contábeis de Propósito Gerais (RCPG) applied to the public sector. The relevance of the study comes from the contribution of the analysis of financial indicators with the concepts of accountability, transparency and decision-making, so pertinent to accounting carried out in the private sphere. The municipality's financial condition has worsened in recent years, which should alert municipal managers. Therefore, caution is recommended in decision-making by the public entity and continuity in analyzes for the following years. Thus, the study contributes to decision-making by managers in order to avoid worse financial scenarios in the future, highlighting the need for caution and management of public expenses.