08. Managerial Economics
The military of the Armed Forces are not subject to any social security regime, being supported by a specific social protection system, supported by the Union's budget forecast. For the correct measurement of costs with the veteran military and pensioners, it is necessary continuous study and monitoring of its actuarial forecasts. These, in turn, require the appropriate selection of the actuarial tables, to represent the sample of the population under analysis as faithfully as possible. The objective of this paper is to determine, among the main Goodness-of-Fit (GoF) tests disseminated in the academia, which is the best one to be applied for the selection of actuarial tables for use in the data of the military of the Brazilian Armed Forces. Consequently, making it possible to select the actuarial tables that present the best GoF for that population sample. The results indicate that the most favorable test for the studied population is the Kolmogorov-Smirnov test.
PALAVRAS-CHAVE: actuarial table selection, goodness-of-fit tests, social security; armed forces.