Custos no setor público e sua utilização como subsidio a tomada de decisão

• Autor(a) principal: Padrones, Kellen Gomes de Souza Almeida
• Data de Publicação: 2014
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UERJ
• Texto Completo: http://www.bdtd.uerj.br/handle/1/8171
• topic: Information system costs; Costs in the public sector; Decision making; Sistema de informação de Custos; Custos no setor público; Tomada de decisão; Contabilidade de custo - Brasil; Processo decisório; Administração pública; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

This study describes the organs users of cost information from the Federal Government and its implementation process, identifying the possible difficulties encountered in the implementation of the Information System Costs (SIC) and using the same process system to support decision-decision. To answer the research problem, the study was divided into three stages. The first step presents interviews with the regulator to identify the current stage of implementation of the SIC, the organs of the same users and future expectations. In the second step the identification of the questionnaire, the use and purpose of use of the SIC users in the organs and in the third and last step is carried out a case study in some of the organs of SIC users to identify their use to subsidize decision making. It was found that few of the respondents are already structured for the use of information extracted from the SIC as decision making. But, those who are still using structured incipiently to support decision making. It is concluded from this study that the SIC is an important decision making tool and that some agencies are already structured to generate this information so helping public managers in their decision making. However, the culture of use this information for decision making is still in its infancy and there is evidence that this is due to lack of organizational culture using such information.