Challenges and limitations in implementing the cost system in the City Hall of Fortaleza
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Contextus (Fortaleza. Online) |
Texto Completo: | http://periodicos.ufc.br/contextus/article/view/81675 |
Resumo: | The adoption of a cost system by the public administration is imposed by Brazilian legislation. Thus, this research investigated the challenges and limitations faced during the implementation of the Cost Information System (SIC) in the City Hall of Fortaleza (PMF). A questionnaire was applied to managers and technicians who participated in the implementation of the SIC in the PMF. The results indicate that the integration and customization of systems and aspects related to organizational structures are the main challenges of the PMF, while the main limitations to the implementation of the SIC are related to the scope and team involved. The research expands the discussions on cost management, by providing evidence that helps the decision-making process in the public sector. |
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Challenges and limitations in implementing the cost system in the City Hall of FortalezaDesarrollos y limitaciones en la implantación del sistema de costos en el Ayuntamiento de FortalezaDesafios e limitações na implantação do sistema de custos na Prefeitura Municipal de Fortalezacosts managementcosts in the public sectorcost systemSICPMFgestão de custoscustos no setor públicosistema de custosSICPMFgestión de costescostes en sector públicosistema de costesSICPMFThe adoption of a cost system by the public administration is imposed by Brazilian legislation. Thus, this research investigated the challenges and limitations faced during the implementation of the Cost Information System (SIC) in the City Hall of Fortaleza (PMF). A questionnaire was applied to managers and technicians who participated in the implementation of the SIC in the PMF. The results indicate that the integration and customization of systems and aspects related to organizational structures are the main challenges of the PMF, while the main limitations to the implementation of the SIC are related to the scope and team involved. The research expands the discussions on cost management, by providing evidence that helps the decision-making process in the public sector.La adopción de un sistema de costos por la gestión pública está impuesta por la legislación brasileña. Así, esta investigación buscó los retos y limitaciones enfrentadas durante la implementación del Sistema de Información de Costos (SIC) en el Ayuntamiento de Fortaleza (PMF). Se aplicó una encuesta a los directivos que implementaron el SIC en PMF. Los resultados indican que la integración y personalización de los sistemas y los aspectos relacionados a las estructuras organizacionales son los principales retos del PMF, mientras, las principales limitaciones para la implementación del SIC están relacionadas con el alcance y el equipo involucrado. La investigación amplía las discusiones sobre la gestión de costos, al proporcionar evidencias que apoyan las decisiones en el sector público.A adoção de um sistema de custos por parte da administração pública faz-se impositiva pela legislação brasileira. Assim, esta pesquisa investigou os desafios e limitações enfrentados durante a implantação do Sistema de Informação de Custos (SIC) na Prefeitura Municipal de Fortaleza (PMF). Foi aplicado um questionário junto aos gestores e técnicos que participaram da implantação do SIC na PMF. Os resultados indicam que a integração e a customização dos sistemas e os aspectos relativos às estruturas organizacionais são os principais desafios da PMF, enquanto as principais limitações à implantação do SIC relacionam-se ao escopo e à equipe envolvida. A pesquisa amplia as discussões sobre gestão de custos, ao fornecer evidências que auxiliem o processo decisório no setor público.FEAAC/UFC2022-12-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/ziphttp://periodicos.ufc.br/contextus/article/view/8167510.19094/contextus.2022.81675Contextus - Contemporary Journal of Economics and Management; Vol. 20 No. esp.: Special Edition - Controllership and Internal Control; e81675Contextus – Revista Contemporánea de Economía y Gestión; Vol. 20 Núm. esp.: Edición Especial - Contraloría y Control Interno; e81675Contextus – Revista Contemporânea de Economia e Gestão; v. 20 n. esp.: Edição Especial - Controladoria e Controle Interno; e816752178-92581678-2089reponame:Contextus (Fortaleza. Online)instname:Universidade Federal do Ceará (UFC)instacron:UFCporhttp://periodicos.ufc.br/contextus/article/view/81675/227297http://periodicos.ufc.br/contextus/article/view/81675/227332http://periodicos.ufc.br/contextus/article/view/81675/227333http://periodicos.ufc.br/contextus/article/view/81675/227334http://periodicos.ufc.br/contextus/article/view/81675/227335Copyright (c) 2022 Revista: apenas para a 1a. publicaçãoinfo:eu-repo/semantics/openAccess Silva, Angeliana Ferreira daSteindorfer , Igor Barroso Bringel, Juliana Holanda Farias de Araripe Nobre, José Geovanildo Vasconcelos, Alessandra Carvalho de2023-02-13T18:03:52Zoai:periodicos.ufc:article/81675Revistahttp://periodicos.ufc.br/contextusPUBhttp://periodicos.ufc.br/contextus/oairevistacontextus@ufc.br2178-92581678-2089opendoar:2023-02-13T18:03:52Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC)false |
dc.title.none.fl_str_mv |
Challenges and limitations in implementing the cost system in the City Hall of Fortaleza Desarrollos y limitaciones en la implantación del sistema de costos en el Ayuntamiento de Fortaleza Desafios e limitações na implantação do sistema de custos na Prefeitura Municipal de Fortaleza |
title |
Challenges and limitations in implementing the cost system in the City Hall of Fortaleza |
spellingShingle |
Challenges and limitations in implementing the cost system in the City Hall of Fortaleza Silva, Angeliana Ferreira da costs management costs in the public sector cost system SIC PMF gestão de custos custos no setor público sistema de custos SIC PMF gestión de costes costes en sector público sistema de costes SIC PMF |
title_short |
Challenges and limitations in implementing the cost system in the City Hall of Fortaleza |
title_full |
Challenges and limitations in implementing the cost system in the City Hall of Fortaleza |
title_fullStr |
Challenges and limitations in implementing the cost system in the City Hall of Fortaleza |
title_full_unstemmed |
Challenges and limitations in implementing the cost system in the City Hall of Fortaleza |
title_sort |
Challenges and limitations in implementing the cost system in the City Hall of Fortaleza |
author |
Silva, Angeliana Ferreira da |
author_facet |
Silva, Angeliana Ferreira da Steindorfer , Igor Barroso Bringel, Juliana Holanda Farias de Araripe Nobre, José Geovanildo Vasconcelos, Alessandra Carvalho de |
author_role |
author |
author2 |
Steindorfer , Igor Barroso Bringel, Juliana Holanda Farias de Araripe Nobre, José Geovanildo Vasconcelos, Alessandra Carvalho de |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Silva, Angeliana Ferreira da Steindorfer , Igor Barroso Bringel, Juliana Holanda Farias de Araripe Nobre, José Geovanildo Vasconcelos, Alessandra Carvalho de |
dc.subject.por.fl_str_mv |
costs management costs in the public sector cost system SIC PMF gestão de custos custos no setor público sistema de custos SIC PMF gestión de costes costes en sector público sistema de costes SIC PMF |
topic |
costs management costs in the public sector cost system SIC PMF gestão de custos custos no setor público sistema de custos SIC PMF gestión de costes costes en sector público sistema de costes SIC PMF |
description |
The adoption of a cost system by the public administration is imposed by Brazilian legislation. Thus, this research investigated the challenges and limitations faced during the implementation of the Cost Information System (SIC) in the City Hall of Fortaleza (PMF). A questionnaire was applied to managers and technicians who participated in the implementation of the SIC in the PMF. The results indicate that the integration and customization of systems and aspects related to organizational structures are the main challenges of the PMF, while the main limitations to the implementation of the SIC are related to the scope and team involved. The research expands the discussions on cost management, by providing evidence that helps the decision-making process in the public sector. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-12-01 |
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 |
http://periodicos.ufc.br/contextus/article/view/81675 10.19094/contextus.2022.81675 |
url |
http://periodicos.ufc.br/contextus/article/view/81675 |
identifier_str_mv |
10.19094/contextus.2022.81675 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
http://periodicos.ufc.br/contextus/article/view/81675/227297 http://periodicos.ufc.br/contextus/article/view/81675/227332 http://periodicos.ufc.br/contextus/article/view/81675/227333 http://periodicos.ufc.br/contextus/article/view/81675/227334 http://periodicos.ufc.br/contextus/article/view/81675/227335 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2022 Revista: apenas para a 1a. publicação info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2022 Revista: apenas para a 1a. publicação |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/zip |
dc.publisher.none.fl_str_mv |
FEAAC/UFC |
publisher.none.fl_str_mv |
FEAAC/UFC |
dc.source.none.fl_str_mv |
Contextus - Contemporary Journal of Economics and Management; Vol. 20 No. esp.: Special Edition - Controllership and Internal Control; e81675 Contextus – Revista Contemporánea de Economía y Gestión; Vol. 20 Núm. esp.: Edición Especial - Contraloría y Control Interno; e81675 Contextus – Revista Contemporânea de Economia e Gestão; v. 20 n. esp.: Edição Especial - Controladoria e Controle Interno; e81675 2178-9258 1678-2089 reponame:Contextus (Fortaleza. Online) instname:Universidade Federal do Ceará (UFC) instacron:UFC |
instname_str |
Universidade Federal do Ceará (UFC) |
instacron_str |
UFC |
institution |
UFC |
reponame_str |
Contextus (Fortaleza. Online) |
collection |
Contextus (Fortaleza. Online) |
repository.name.fl_str_mv |
Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC) |
repository.mail.fl_str_mv |
revistacontextus@ufc.br |
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1798045750908682240 |