DEMONSTRATION OF RESULTS BY FUNCTION IN THE PUBLIC SECTOR IN PORTUGAL
Autor(a) principal: | |
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Data de Publicação: | 2007 |
Outros Autores: | , |
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 |
Resumo: | 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. |
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DEMONSTRATION OF RESULTS BY FUNCTION IN THE PUBLIC SECTOR IN PORTUGALA DEMONSTRAÇÃO DOS RESULTADOS POR FUNÇÕES NO SECTOR PÚBLICO EM PORTUGALDemonstração 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.Numa economia caracterizada pela globalização, concorrência e volatilidade dos mercados, o sector público português depara-se com um número, cada vez maior, de atribuições, o que torna o aparelho do Estado pesado e difícil de controlar. Deste modo, exige-se uma contabilidade pública que promova indicadores capazes de auxiliar a tomada de decisões, medir o desempenho das entidades, bem como planear e controlar a situação económicofinanceira das mesmas. A resposta passou por implementar a contabilidade analítica ou de custos no sector público, o que fazia antever a emergência de novos procedimentos contabilísticos, nomeadamente, a Demonstração dos Resultados por Funções (Demonstração do Resultado do Exercício), que se assume como um documento de excelência da contabilidade analítica e como um excelente indicador da performance das organizações, permitindo alcançar mais rapidamente os vectores desta nova contabilidade pública, que se preocupa, cada vez mais, com a gestão dos dinheiros públicos. Neste artigo pretendemos analisar a importância da DRF, realçando os seus pontos fortes e fracos, bem como efectuar um enquadramento desta peça contabilística na reforma da contabilidade pública em Portugal. Todavia, e contrariando a filosofia deste novo sistema contabilístico, que assenta na eficiência, eficácia, rigor e transparência, a Demonstração dos Resultados por Funções continua relegada para segundo plano. Palavras-chave: Demonstração dos Resultados por Funções. Demostração dos Resultados por Naturezas. Contabilidade de Custos.Universidade Regional de Blumenau2007-10-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/22010.4270/ruc.20073Revista Universo Contábil; v. 3 n. 2 (2007); 87-1001809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/220/195Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessSerra, Sara Alexandra EiraCarvalho, João Baptista da CostaCosta, Armindo Fernandes da2008-11-07T16:41:53Zoai:ojs.bu.furb.br:article/220Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2008-11-07T16:41:53Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
DEMONSTRATION OF RESULTS BY FUNCTION IN THE PUBLIC SECTOR IN PORTUGAL A DEMONSTRAÇÃO DOS RESULTADOS POR FUNÇÕES NO SECTOR PÚBLICO EM PORTUGAL |
title |
DEMONSTRATION OF RESULTS BY FUNCTION IN THE PUBLIC SECTOR IN PORTUGAL |
spellingShingle |
DEMONSTRATION OF RESULTS BY FUNCTION IN THE PUBLIC SECTOR IN PORTUGAL Serra, Sara Alexandra Eira Demonstração dos Resultados por Funções. Demostração dos Resultados por Naturezas. Contabilidade de Custos. |
title_short |
DEMONSTRATION OF RESULTS BY FUNCTION IN THE PUBLIC SECTOR IN PORTUGAL |
title_full |
DEMONSTRATION OF RESULTS BY FUNCTION IN THE PUBLIC SECTOR IN PORTUGAL |
title_fullStr |
DEMONSTRATION OF RESULTS BY FUNCTION IN THE PUBLIC SECTOR IN PORTUGAL |
title_full_unstemmed |
DEMONSTRATION OF RESULTS BY FUNCTION IN THE PUBLIC SECTOR IN PORTUGAL |
title_sort |
DEMONSTRATION OF RESULTS BY FUNCTION IN THE PUBLIC SECTOR IN PORTUGAL |
author |
Serra, Sara Alexandra Eira |
author_facet |
Serra, Sara Alexandra Eira Carvalho, João Baptista da Costa Costa, Armindo Fernandes da |
author_role |
author |
author2 |
Carvalho, João Baptista da Costa Costa, Armindo Fernandes da |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Serra, Sara Alexandra Eira Carvalho, João Baptista da Costa Costa, Armindo Fernandes da |
dc.subject.por.fl_str_mv |
Demonstração dos Resultados por Funções. Demostração dos Resultados por Naturezas. Contabilidade de Custos. |
topic |
Demonstração dos Resultados por Funções. Demostração dos Resultados por Naturezas. Contabilidade de Custos. |
description |
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. |
publishDate |
2007 |
dc.date.none.fl_str_mv |
2007-10-02 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/220 10.4270/ruc.20073 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/220 |
identifier_str_mv |
10.4270/ruc.20073 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/220/195 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 3 n. 2 (2007); 87-100 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
instacron_str |
FURB |
institution |
FURB |
reponame_str |
Revista Universo Contábil |
collection |
Revista Universo Contábil |
repository.name.fl_str_mv |
Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
repository.mail.fl_str_mv |
||universocontabil@furb.br |
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