ORÇAMENTO POR DESEMPENHO: UMA ANÁLISE DA RELAÇÃO ENTRE DESEMPENHO E ALOCAÇÃO DE RECURSOS EM AÇÕES NO ORÇAMENTO DE UMA INSTITUIÇÃO FEDERAL DE ENSINO SUPERIOR

Abstract

This article is located in the discussion of allocation of public resources, specifically in the context of a Federal Higher Education Institution - IFES - which in this case is the object of study. From a discomfort on the part of the authors regarding the use of performance information in budgeting of the Federal University of Santa Catarina - UFSC it aims to answer the following research question: Is there a positive correlation between the achieved performance indicators and the resources allocated to budget actions under the Federal University of Santa Catarina? To achieve its goal, the authors follow a line of research that appears in alignment with the so called movement for results which began with the fiscal crisis of the 1980s, namely, Performance-based Budgeting - PBB - or budget for results or performance. With regard to the study methodology it is framed as descriptive, adopting a quantitative approach and using descriptive statistics to analyze the data. The results demonstrated a weak correlation between the performance of the actions of the analyzed institution's budget and the resources allocated to these actions.

Keywords

• public sector
• budgeting
• performance
• based budgeting
• public institution of higher education