Sistema de custos aplicado à área pública: um estudo de caso da prefeitura de Santana do Ipanema

Abstract

The cost system is a management tool to assist the manager in decision-making. It contains the information about the provision of a particular service/product which gained force in use in the industrial sector. From the public side, the focus of this work, tends to show the legislation will establish the system for the public sector. The main one is the fiscal responsibility law that establishes this deployment and provides deadlines for installation of this system. From the management side, may be present two important points for public administration: greater transparency of public accounts, considering it is possible to have more control of the public entity accounts and the second one is as a management tool, that through this system up and running can help the public officer at the time of decision-making and help better notice the expenses taken, to provide the service and can see where is best place to raise public resources.