CONTROLE GERENCIAL E EXECUÇÃO ORÇAMENTÁRIA: UM ESTUDO DE CASO NA ADMINISTRAÇÃO PÚBLICA DE MATO GROSSO DO SUL

Abstract

The transition to a managerial model in public administration requires a focus on results, with budget execution being a key indicator. However, practical studies explaining superior budget performance at the subnational level are scarce. This study aimed to identify the managerial control factors that contribute to budget execution performance in a department in Mato Grosso do Sul. A mixed sequential explanatory methodology was employed. The quantitative phase analyzed the Budget Execution Rate (BER) of 15 government functions (2015-2024), selecting the State Secretariat of Justice and Public Security (SEJUSP) as the case with the highest performance and consistency (Average of 96.88%; Standard Deviation of 1.63%). The qualitative phase used an explanatory case study based on a semi-structured interview with a key manager and document analysis. The results conclude that SEJUSP's superior performance is explained by the team's analytical capacity, the use of Business Intelligence (BI) tools to overcome transactional systems, activity-based costing practices, and management that is responsive to fiscal constraints.