Navegando por Palavras-chave "Budgets"

Agora exibindo 1 - 1 de 1
  • Imagem de Miniatura
    Item
    Acesso aberto (Open Access)
    O orçamento público e a geração de valor econômico. Um estudo de caso no Departamento de Oftalmologia e Ciências Visuais da Escola Paulista de Medicina UNIFESP
    (Universidade Federal de São Paulo (UNIFESP), 2017-01-31) Militao, Alexsandro Dos Santos [UNIFESP]; Mattos, Rubens Belfort [UNIFESP]; http://lattes.cnpq.br/4270399167335564; http://lattes.cnpq.br/4095747348145425; Universidade Federal de São Paulo (UNIFESP)
    The financial activity carried out by the State is directly responsible for economic, social and cultural maintenance of Brazil. In order to materialize this activity, the legislation established a set of laws and regulations governing the so-called budget cycle, public administration part ordering revenues and expenses through the Federal Constitution of 1988, common and complementary laws as the Multiyear Plan - PPA, Budget Guidelines Law - LDO , Annual Budget Law - LOA and Fiscal Responsibility Law - LRF. It is the duty of the State to raise taxes, manage resources and provide benefits to society. With the constant changes in the behavior of Brazilian citizens who are at the same time funders of public affairs and beneficiaries of public services, society, in order to satisfy their desires, expects from the State an efficient and effective management which adds benefits. It is increasingly present the citizens´ desire for answers, transparency, and result in the correct application of their contributions. Therefore, this research seeks to identify the used public funds to maintain and fund the Department of Ophthalmology and Visual Sciences at the Paulista Medical School (EPM) of the Federal University of São Paulo (UNIFESP), and apply the model Economic Income Statement (DRE) described by Applied Accounting Manual to the Public Sector (2011) - MCASP, and the Slomski Model (1996). The research also seeks to determine which economic value the services provided to society yield when it replaces the private service for the public service. We analyzed revenues, expenses and the number of visits and consultations in the clinics of Cataract, Refractive and outpatient CERESO in the year 2015. The implementation of the economic result of measurement model showed surplus, and justifies the importance of ophthalmic health services offered to users and patients of the Department of Ophthalmology and Visual Sciences of the hospital complex EPM / UNIFESP / Hospital São Paulo / SPDM.