O emprego do Sistema de Informação de Custos do Governo Federal no âmbito da Marinha do Brasil

• Autor(a) principal: Filgueiras, Marcelo Vallim
• Data de Publicação: 2015
• 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/1/8150
• topic: Public Administration; Public Accounting; Cost Management; Brazilian Navy; Administração Pública; Contabilidade Pública; Gestão de Custos; Marinha do Brasil; Administração pública; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The development of the media and their strengthening within our society, unfortunately, has revealed facts that are becoming increasingly more common, such as the negligence and carelessness of public administrators in the performance of their duties. The improper use of the public treasury by uncommitted managers causes negative impact at the State's image, forcing it to adopt actions as the expansion of taxation and investment in systems which promote greater efficiency, economy and transparency in the implementation of public expenditure. One of the solutions presented by the Government to minimize this problem is the Cost Information System of the Federal Government (SIC), a tool that aims to support governmental and organizational decisions, leading the state to more efficient allocation of public spending. Within this context, the objective of this research is to measure the use of the Cost Information System of the Federal Government in the production of managerial information within the current cost management policy of the Brazilian Navy. To this end, this research classified as applied, descriptive and qualitative, inferred a bibliographical and documentary study, leaning on the existing literature, reports issued by the SIC system and documents of the OMPS system. In spite of the fact that only OMPS-I/C/H of the Brazilian Navy (MB), which represents 26 Management Units (UG) within the universe of 151 units of the Navy Command Authority, continuously monitor their management based on costs, the result of this research is limited to these organizations, not extending to the other units of the Naval Force. The results show that the Cost Information System of the Federal Government failed to demonstrate relevant costs considered in the current process of economic and financial evaluation of OMPS-I/C/H, thus indicating that it does not meet the needs of the Navy's Finance Board in the production of management information for the Senior Naval Management. However, the SIC system brings a great contribution to the Brazilian Navy to expand the use of cost management as a management control tool to the other 127 units of the MB, not included in the OMPS system.