DEMONSTRATION OF RESULTS BY FUNCTION IN THE PUBLIC SECTOR IN PORTUGAL

• Autor(a) principal: Serra, Sara Alexandra Eira
• Data de Publicação: 2007
• Outros Autores: Carvalho, João Baptista da Costa, Costa, Armindo Fernandes da
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/220
• topic: Demonstração dos Resultados por Funções. Demostração dos Resultados por Naturezas. Contabilidade de Custos.

In an economy characterized by globalization, competition and volatile markets, the Portuguese public sector has assumed an ever increasing number of attributes, which makes the apparatus of the State heavy and difficult to control. In his way, public accounting is required, which promotes indicators capable of aiding the decision making process and measuring the performance of agencies, as well as planning and controlling the economicfinancial situation of these agencies. The answer came by means of implementing analytic accounting or costs in the public sector, which makes it possible to foresee the emergency of new accounting procedures, namely, the Demonstration of Results by Functions (Demonstration of Result of the Task), which has assumed excellence in the documentation of analytic accounting and is an excellent indicator of organizational performance, allowing for faster achievement of the vectors of this new public accounting which is increasingly concerned with the management of public finances. In this article, we intend to analyze the importance of the DRF, highlighting its strong and weak points, along with developing a framework of this type of accounting in the reform of public accounting in Portugal. However, due to contrarian attitudes towards the philosophy of this new accounting system, that acknowledges its efficiency, effectiveness, rigor and transparency, the Demonstration of Results by Function continues to be relegated to the second tier. Keywords: Demonstration of Results by Function. Demonstration of Results by Nature. Cost accounting.