Abstract
The 1988 Federal Constitution defines what the social rights are: education, health, food, employment, housing, entertainment, safety, social security, protection to motherhood and childhood and assistance to destitute people. The goal of this investigation is to assess the performance of the social expenditure of the fifty most populated Brazilian municipalities in 2012, using the Principal Component Analysis technique in order to develop an index and establish a performance ranking. The following government functions (per capita) were considered as social expenditures: social assistance, social security, health, education, culture, urban planning, housing and sanitation. The financial data about the government functions considered as variables were extracted from the website of the National Treasury Bureau (STN). The empirical-analytical research method was used. The results revealed that the municipalities of Campos dos Goytacazes (RJ), Sao Bernardo do Campo (SP), Sao Paulo (SP), Rio de Janeiro (RJ) and Porto Alegre (RS) were ranked in the best positions of performance of the fifty most populated municipalities. In the last positions were ranked the municipalities of Belford Roxo (RJ), Aparecida de Goiânia (GO), Macapa (AP), Sao Goncalo (RJ) and Sao Joao de Meriti (RJ).
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