Análise dos indicadores de desempenho em municípios na região Sul do Brasil com até 100 mil habitantes

The theme for this study is focused on public choices theory, in order to detect differences in indicators of economic and financial performance, proposed by Brown (1993) in cities of southernBrazilwith more than 100.000 inhabitants. The theoretical framework includes the public choice theory first proposed by Buchanan and indicators of financial performance classified into: (1) revenue (2) expense, (3) operational structure and (4) debt structure. The theme is justified for the domain of scientific knowledge, with a view to choosing indicators and also the size of cities. We conducted an empirical study, with sectional view in the cities of southernBrazil. The methodology is characterized as descriptive, document and quantitative. The technique used was cluster analysis and linear regression. Among the results, it is emphasized that the analysis of Cluster results are consistent with the theory proposed by Brown (1993) indicating that there are limitations in interpreting the analyzes the financial condition of cities if not by comparisons with comparable cities. The distinction between sizes of cities brought reflections on the analysis of indicators. Future research should include other municipalities in other regions. It is also suggested to continue this research and develop a comparison between the Brazilian regions relating the results of Cluster (eigenvalues) with cities above 100,000 inhabitants by means of regression