Informação de custos na Unidade Saúde Escola da universidade Federal de São Carlos (USE/UFSCar): um mapeamento baseado nos sistemas e controles existentes
Autor(a) principal: | |
---|---|
Data de Publicação: | 2018 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFSCAR |
Texto Completo: | https://repositorio.ufscar.br/handle/ufscar/11037 |
Resumo: | In view of legal requirements that aim at improving quality of cost information by all federal departments and the complexity of calculating costs in public institutions, the present study investigated process of structuring cost information in the School Health Unit (SHU) of Federal University of São Carlos, the costing investigation process and the utilization, or not, of information systems in the scope of the university. The research is characterized by the integration of quantitative and qualitative information, in the form of a case study - according to the objectives it is classified as descriptive and exploratory. The multiple sources of evidence used for data collection enabled the identification and mapping of items consumed directly and indirectly by SHU, and according to the cost structure by absorption, the general unit costs were calculated. Using database information’s, the full financial cost of SHU was calculated and the representativity of each item and its group was identified, evidencing the participation of information systems used by the institution in the construction of cost information. It was found that the existing costs in the SHU are predominantly permanent, where the prevalence of certain groups of expenses was verified. The cost of the expense groups, salaries, personnel benefits and social taxes, represents almost 80% of the total cost in SHU. Permanent costs bring limitations to managers at any level of decision, because oftenly, they cannot be avoided and because they are costs related to legal obligations, as is the case of costs with effective servers. Regarding the information systems in the calculation of cost, it was verified that the generation of cost information for the object in study was only possible with the predominant use of manual control, once that most of informations was provided by Excel spreadsheets, which directly affects the reliability and quality of informations. Existing data in the information systems used by the University require adaptations and systemic integrations to then, offer cost information at the departmental level. |
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Ataide, Vilma Martins deAlbuquerque, Andrei Aparecido dehttp://lattes.cnpq.br/9667573506903226http://lattes.cnpq.br/76522075105802686983d712-628a-487b-9e45-9f7f24a8465e2019-02-27T17:50:09Z2019-02-27T17:50:09Z2018-12-20ATAIDE, Vilma Martins de. Informação de custos na Unidade Saúde Escola da universidade Federal de São Carlos (USE/UFSCar): um mapeamento baseado nos sistemas e controles existentes. 2018. Dissertação (Mestrado em Gestão de Organizações e Sistemas Públicos) – Universidade Federal de São Carlos, São Carlos, 2018. Disponível em: https://repositorio.ufscar.br/handle/ufscar/11037.https://repositorio.ufscar.br/handle/ufscar/11037In view of legal requirements that aim at improving quality of cost information by all federal departments and the complexity of calculating costs in public institutions, the present study investigated process of structuring cost information in the School Health Unit (SHU) of Federal University of São Carlos, the costing investigation process and the utilization, or not, of information systems in the scope of the university. The research is characterized by the integration of quantitative and qualitative information, in the form of a case study - according to the objectives it is classified as descriptive and exploratory. The multiple sources of evidence used for data collection enabled the identification and mapping of items consumed directly and indirectly by SHU, and according to the cost structure by absorption, the general unit costs were calculated. Using database information’s, the full financial cost of SHU was calculated and the representativity of each item and its group was identified, evidencing the participation of information systems used by the institution in the construction of cost information. It was found that the existing costs in the SHU are predominantly permanent, where the prevalence of certain groups of expenses was verified. The cost of the expense groups, salaries, personnel benefits and social taxes, represents almost 80% of the total cost in SHU. Permanent costs bring limitations to managers at any level of decision, because oftenly, they cannot be avoided and because they are costs related to legal obligations, as is the case of costs with effective servers. Regarding the information systems in the calculation of cost, it was verified that the generation of cost information for the object in study was only possible with the predominant use of manual control, once that most of informations was provided by Excel spreadsheets, which directly affects the reliability and quality of informations. Existing data in the information systems used by the University require adaptations and systemic integrations to then, offer cost information at the departmental level.Diante de exigências legais que visam à melhoria na qualidade da informação de custo por todos os órgãos da federação e da complexidade em apurar os custos nas instituições públicas, investigou-se neste trabalho o processo de estruturação de informações de custo na Unidade Saúde Escola (USE) da Universidade Federal de São Carlos, tanto o processo de apuração dos custos, quanto a participação ou não dos sistemas de informação utilizados no âmbito na universidade. A pesquisa caracteriza-se pela integração de informações quantitativas e qualitativas, na forma de estudo de caso - classifica-se quanto aos objetivos como descritiva e exploratória. As diversas fontes de evidências utilizadas para coleta de dados permitiram a identificação e mapeamento dos itens consumidos direta e indiretamente pela USE, e conforme a estrutura do custeio por absorção, foram levantados os custos gerais da unidade. A partir da base de dados, promoveu-se a apuração do custo financeiro total da unidade e identificou-se a representatividade de cada item e seu grupo, evidenciando a participação dos sistemas de informação utilizados pela instituição na construção das informações de custo. Constatou-se que os custos existentes na unidade são predominantemente fixos, onde verificou-se a prevalência de determinados grupos de despesas. O custo dos grupos de despesa, remuneração, benefícios a pessoal e encargos sociais, representa quase 80% do custo total da unidade. Os custos fixos trazem limitações para os gestores em qualquer nível de decisão, pois quase sempre não podem ser evitados, por se tratarem de custos com a estrutura ou de custos relacionados a obrigações previstas em lei, como é o caso do custo com servidores efetivos. No que diz respeito à participação dos sistemas de informação na apuração do custo, constatou-se que a geração de informações de custos, para o objeto de estudo, só foi possível ao se utilizar, predominantemente, o controle manual, já que a maioria dos dados foi proveniente de planilha em formato Excel, o que afeta diretamente a confiabilidade e a qualidade das informações. Os dados existentes nos sistemas de informações utilizados pela Universidade necessitam de adaptações e integrações sistêmicas para então oferecer informações de custo a nível departamental.Não recebi financiamentoporUniversidade Federal de São CarlosCâmpus São CarlosPrograma de Pós-Graduação em Gestão de Organizações e Sistemas Públicos - PPGGOSPUFSCarContabilidade de custosCustos aplicado ao setor públicoCustos em saúdeCosts accountingCosts applied to the governmental institutionsCosts in healthCIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICAInformação de custos na Unidade Saúde Escola da universidade Federal de São Carlos (USE/UFSCar): um mapeamento baseado nos sistemas e controles existentesCost information at the School Health Unit of the Federal University of São Carlos (SHU/UFSCar): a mapping based on existing systems and controls.info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisOnline10c4cdd7-d901-4206-9615-4f5cb1e95eb4info:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFSCARinstname:Universidade Federal de São Carlos (UFSCAR)instacron:UFSCARORIGINALDissertação versão final de Vilma Martins de Ataide.pdfDissertação versão final de Vilma Martins de Ataide.pdfDissertação versão final de Vilma Martins de Ataideapplication/pdf1893855https://repositorio.ufscar.br/bitstream/ufscar/11037/1/Disserta%c3%a7%c3%a3o%20vers%c3%a3o%20final%20de%20Vilma%20Martins%20de%20Ataide.pdf7da3efa9a5642ab92c88d76b0bc8a8c0MD51LICENSElicense.txtlicense.txttext/plain; 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dc.title.por.fl_str_mv |
Informação de custos na Unidade Saúde Escola da universidade Federal de São Carlos (USE/UFSCar): um mapeamento baseado nos sistemas e controles existentes |
dc.title.alternative.eng.fl_str_mv |
Cost information at the School Health Unit of the Federal University of São Carlos (SHU/UFSCar): a mapping based on existing systems and controls. |
title |
Informação de custos na Unidade Saúde Escola da universidade Federal de São Carlos (USE/UFSCar): um mapeamento baseado nos sistemas e controles existentes |
spellingShingle |
Informação de custos na Unidade Saúde Escola da universidade Federal de São Carlos (USE/UFSCar): um mapeamento baseado nos sistemas e controles existentes Ataide, Vilma Martins de Contabilidade de custos Custos aplicado ao setor público Custos em saúde Costs accounting Costs applied to the governmental institutions Costs in health CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
title_short |
Informação de custos na Unidade Saúde Escola da universidade Federal de São Carlos (USE/UFSCar): um mapeamento baseado nos sistemas e controles existentes |
title_full |
Informação de custos na Unidade Saúde Escola da universidade Federal de São Carlos (USE/UFSCar): um mapeamento baseado nos sistemas e controles existentes |
title_fullStr |
Informação de custos na Unidade Saúde Escola da universidade Federal de São Carlos (USE/UFSCar): um mapeamento baseado nos sistemas e controles existentes |
title_full_unstemmed |
Informação de custos na Unidade Saúde Escola da universidade Federal de São Carlos (USE/UFSCar): um mapeamento baseado nos sistemas e controles existentes |
title_sort |
Informação de custos na Unidade Saúde Escola da universidade Federal de São Carlos (USE/UFSCar): um mapeamento baseado nos sistemas e controles existentes |
author |
Ataide, Vilma Martins de |
author_facet |
Ataide, Vilma Martins de |
author_role |
author |
dc.contributor.authorlattes.por.fl_str_mv |
http://lattes.cnpq.br/7652207510580268 |
dc.contributor.author.fl_str_mv |
Ataide, Vilma Martins de |
dc.contributor.advisor1.fl_str_mv |
Albuquerque, Andrei Aparecido de |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/9667573506903226 |
dc.contributor.authorID.fl_str_mv |
6983d712-628a-487b-9e45-9f7f24a8465e |
contributor_str_mv |
Albuquerque, Andrei Aparecido de |
dc.subject.por.fl_str_mv |
Contabilidade de custos Custos aplicado ao setor público Custos em saúde |
topic |
Contabilidade de custos Custos aplicado ao setor público Custos em saúde Costs accounting Costs applied to the governmental institutions Costs in health CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
dc.subject.eng.fl_str_mv |
Costs accounting Costs applied to the governmental institutions Costs in health |
dc.subject.cnpq.fl_str_mv |
CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
description |
In view of legal requirements that aim at improving quality of cost information by all federal departments and the complexity of calculating costs in public institutions, the present study investigated process of structuring cost information in the School Health Unit (SHU) of Federal University of São Carlos, the costing investigation process and the utilization, or not, of information systems in the scope of the university. The research is characterized by the integration of quantitative and qualitative information, in the form of a case study - according to the objectives it is classified as descriptive and exploratory. The multiple sources of evidence used for data collection enabled the identification and mapping of items consumed directly and indirectly by SHU, and according to the cost structure by absorption, the general unit costs were calculated. Using database information’s, the full financial cost of SHU was calculated and the representativity of each item and its group was identified, evidencing the participation of information systems used by the institution in the construction of cost information. It was found that the existing costs in the SHU are predominantly permanent, where the prevalence of certain groups of expenses was verified. The cost of the expense groups, salaries, personnel benefits and social taxes, represents almost 80% of the total cost in SHU. Permanent costs bring limitations to managers at any level of decision, because oftenly, they cannot be avoided and because they are costs related to legal obligations, as is the case of costs with effective servers. Regarding the information systems in the calculation of cost, it was verified that the generation of cost information for the object in study was only possible with the predominant use of manual control, once that most of informations was provided by Excel spreadsheets, which directly affects the reliability and quality of informations. Existing data in the information systems used by the University require adaptations and systemic integrations to then, offer cost information at the departmental level. |
publishDate |
2018 |
dc.date.issued.fl_str_mv |
2018-12-20 |
dc.date.accessioned.fl_str_mv |
2019-02-27T17:50:09Z |
dc.date.available.fl_str_mv |
2019-02-27T17:50:09Z |
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info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/masterThesis |
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masterThesis |
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publishedVersion |
dc.identifier.citation.fl_str_mv |
ATAIDE, Vilma Martins de. Informação de custos na Unidade Saúde Escola da universidade Federal de São Carlos (USE/UFSCar): um mapeamento baseado nos sistemas e controles existentes. 2018. Dissertação (Mestrado em Gestão de Organizações e Sistemas Públicos) – Universidade Federal de São Carlos, São Carlos, 2018. Disponível em: https://repositorio.ufscar.br/handle/ufscar/11037. |
dc.identifier.uri.fl_str_mv |
https://repositorio.ufscar.br/handle/ufscar/11037 |
identifier_str_mv |
ATAIDE, Vilma Martins de. Informação de custos na Unidade Saúde Escola da universidade Federal de São Carlos (USE/UFSCar): um mapeamento baseado nos sistemas e controles existentes. 2018. Dissertação (Mestrado em Gestão de Organizações e Sistemas Públicos) – Universidade Federal de São Carlos, São Carlos, 2018. Disponível em: https://repositorio.ufscar.br/handle/ufscar/11037. |
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Universidade Federal de São Carlos Câmpus São Carlos |
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Programa de Pós-Graduação em Gestão de Organizações e Sistemas Públicos - PPGGOSP |
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UFSCar |
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Universidade Federal de São Carlos Câmpus São Carlos |
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