Statement of the economic result as a performance evaluation tool in the direct administration of government entities

Abstract

The objective of this paper is to demonstrate the economic result produced by direct public administration. Initially the concept of public administration is defined, followed by a discussion about measurement process and about the statement of the economic result as a tool that helps attenuate the assymetry of information between State and society, considering the difficulty that the latter has to understand the accounting language in the reporting of public accounts. Next said result is applied in the Division of Public Health of the Health Department in the city of Biguaçú (SC, Brazil), which presents an economic gain for the local society and shows, by means of the economic result, the actual value of public service and public servant. Its application makes the economic result a potential evaluation instrument of the performance capable of contributing to the decision making process of internal and external users of public administration.

Key words: public administration, government accounts, performance evaluation.