Desafios e Benefícios da Implantação de um Sistema de Custos na Gestão Pública

• Autor(a) principal: Aguiar, Marcelo Lobo
• Data de Publicação: 2018
• 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/1/8059
• topic: Public management; Costs. Budget; Decision making.; Gestão pública; Custos; Orçamento; Tomada de decisão.; Contabilidade de custo Brasil; Administração pública; Contabilidade pública; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

In order for there to be greater efficiency and quality in public management, it is of the utmost importance that the Public Sector analyzes cost information. A cost information system should provide the information in real time, thus providing transparency and control of public spending. Thus, this study aims to analyze the challenges and benefits of implementing a cost system in a public company. The methodology used is a case study, with the technique of semi-structured interviews with managers of the public company linked to the Ministry of Mines and Energy (MME), Mineral Resources Research Company (CPRM). The results showed that the Public Sector Cost Information Systems are presented as important tools for this sector, presenting efficiency and effectiveness in the control of expenses and in decision making, indispensable to the services that are offered to society by the public entity. Cost information is not only related to budget control, but also supports the evaluation of results and performance, manager decision making, planning and budgeting functions, and cost reduction programs and quality improvement of spending. a public company.