Performance Indicators of Budget Management at UFSC from 2010 to 2013

Abstract

Objective: The objective of this study is to verify the variation in budget management performance at UFSC based on indicators from 2010 to 2013. Theoretical Framework: The main concepts and theories underpinning this research were Results Planning and Control, Budgetary Process, and Higher Education Institutions. These concepts were essential for understanding the study's context. Method: The research is characterized by its qualitative, quantitative, descriptive, applied, bibliographic, documentary, and case study nature. Results and Discussion: From the collection of secondary data from documents obtained from UFSC, variations in performance indicators were observed. Although not significant, these variations considerably influenced the budget. Management of financial resources in a public higher education institution of UFSC's size should be continuously monitored to take timely actions and make corrections to avoid greater losses. Research Implications: This study exposes and clarifies the Performance Indicators of UFSC's budget management from 2010 to 2013, for future reflection on budget management. Originality/Value: his study contributes to understanding UFSC's budget management by examining its performance indicators. The relevance and value of this research lie in the growing necessity for effective financial management in public universities.