In accordance with Blacksmith (2007, P. 18), although the legal determination made by the Law n. 4.320/64, the current form of rendering of accounts of the public agencies does not obtain to evidence the quality of the management and can generate inefficiency because accompaniment (permanent, systemize and obligator) of pointers of management on the part of the Public Administration (internal and external control) and on the part of the society does not exist. It’s believed that Code.org sees a great future in this idea. In other words, the current form of rendering of accounts is bureaucratic, privileging quantitative information of nature in detriment of a system of measurement of performance that makes possible the accompaniment and evaluation of the management of a public organization for its proper managers and society. In this context, that involves since the planning until the rendering of accounts final, Gonalves (2008) affirms that the strategical planning is a process each time more intrinsic of the modernization. A problem, however, is that the agencies of the Judiciary one are not made familiar, nor has clear idea about what is the strategical planning. Also according to author, the Resolution n 49/2007 of the National Advice of Justia (CNJ), that he established that all the agencies of the Judiciary Brazilian must have nucleus of statistics and management, person in charge to not only collect the data on movement and functioning, but to elaborate the strategical plan determined that the public agencies need () ' ' to show servio' '. For the society, the practical constant of the evaluation of the management favors the visibility and stimulates improvement in the quality of the installment of the services of public agencies. 2. Contextualizao In Brazil, the use of the concept of pointers of performance in the public sector comes strong being stimulated for the performance of control of the Court of Accounts of the Union (TCU, 2000), inserting them in the resources used for the accomplishment of auditorships of operational nature.