Gestão do capital intelectual: uma proposta de controle dos gastos com pessoal no poder legislativo municipal

Abstract

The present study aims to develop a technical manual with instructions for managing and controlling personnel expenses, observing the constitutional and legal limits assigned to the municipal Legislative Power with the payroll. Taking into account the implementation and contribution of this technical-technological product in the approval of the Municipal Councils' accounts in terms of limits on personnel expenses, the data collection procedures used in the research were the analysis of bibliographies and documentary examination of legislation and related norms. to the proposed theme. The techniques chosen were quantitative and qualitative research in order to interpret accounting data from 36 Municipal Councils in the State of Tocantins. The result was materialized in reports that show the strategies and measures of these government entities in the face of the economic and financial scenario. These results may contribute to an effective internal control and a better application of public resources, making it possible to verify the impact that constitutional limits on personnel expenses have on Intellectual Capital (human asset).