MUNICIPAL COSTS SYSTEM: CHALLENGES, OBSTACLES AND PERCEPTIONS IN THE CASE OF THE MUNICIPALITY OF VILHENA, STATE OF RONDONIA

• Autor(a) principal: Carneiro, Alexandre de Freitas
• Data de Publicação: 2013
• Outros Autores: Mittmann, Rosana Aparecida Almeida Correia, de Souza, José Arilson, Rodrigues, Sidiney
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/4151

Among the many changes promoted in the accountancy of the public sector, one of the major ones is the implantation of the cost system, but there was not time determined for such  an implantation. However, there will be for 2014. Up to the moment, the municipality of Vilhena, State of Rondonia, has not had a cost system. For that reason, this study has as main object to answer the following question: which are the factors that determine the difficulties to the implantation of a cost system in the municipality of Vilhena? Also, specifically, it was sought to analize the perception of administrators and officials on the knowledge of the cost system. The method was a case study in this municipality, field research, and the form, interviews and documental analysis were used. It was utilized data tabulation by comparisons to analyze the answers of the 17 interviews. The data were analyzed by comparison of answers and, also, with descriptive statistics with relative frequency. It was concluded that some factors make it difficult the implantation and development of the cost system, such as lack of knowledge of the administrator, lack of interest in this kind of control, lack of skilled and trained officials (mainly in the area of information technology), lack of studies on the area and of activities planning. Keywords: Cost system. Public sector. Municipality.