Aplicação de indicadores financeiros e de gestão nas principais IFES de Minas Gerais

Abstract

Good preparation for the accountability process makes the organization's management reflect on transparency regarding the use of resources. The Fiscal Management Report (RGF) is an essential part of the reporting and can also be used as a source of information for decision-making in the following years and to assess financial performance. We sought to analyze, through the analysis indicators of the statements contained in the RGF and the Management Indicators of the Tribunal de Contas da União(TCU), the financial performance of the main Federal Institutions of Higher Education (IFES) in the State of Minas Gerais, in a 3-year time series. Information on accountability available on the TCU website was used. The research was descriptive and documentary and data analysis was documentary. Calculations of accounting indicators, graphs and comparisons of tabulated data from each of the IFES were used. We sought to analyze the indices of the Financial and Budget Statements and other RGF sub-reports, in order to assess the performance of each IFES. As a result, it was found that the indicators calculated from the Balance Sheets enabled the analysis of the IFES and its classification into four groups, but it did not make it possible to identify the one with the best financial performance. TCU's Management Indicators allowed the comparison between the results by type of indicator. The IFES that presented the best TCU indicators also presented one or more of the best accounting indicators, considering the comparison of the IFES in each group.