Resumo

YARDIN, Amaro  e  DEMONTE, Norberto. Gestión de entes municipales. Doc. aportes adm. pública gest. estatal [online]. 2005, n.6, pp.91-110. ISSN 1851-3727.

The traditional system of Budget Accounting used by the municipal administrations aims to give the necessary information for the financial control. When centering its attention principally in the financial movements, it relegates the importance to the detailed administrative cost specifications of the administrative activities, works and rendering of public services, all of them central activities of the municipal organisms. The so called Management Accounting tends to overcome some of the restrictions present in the Budget Accounting as regard rendering appropriate informative and technical elements in order for the municipal administrative organizations take the appropriate decisions. In this work the design and implementation of a Management Accounting is analyzed taking as an example the municipality of the city of Santo Tomé, Province of Santa Fe, Argentina, a average municipal administration, with approximate 500 civil servants, workers and administrative employees. The objective is to improve the taking of decisions in subjects like: efficiency control in the rendering of public services, by direct rendering, the third parties hiring or using concession contracts, improving the human resources performance, the cultural activities and the central administration costs.

Palavras-chave : Budget Accounting; Management Accounting; Municipal administration.

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