Depreciação de bens no setor público: proposta de implantação dos procedimentos obrigatórios da depreciação no Instituto Federal de Alagoas

Abstract

The process of convergence to international accounting standards is one in which several countries, in common agreement, make changes in their accounting systems in order to reduce accounting divergences between countries. With the advent of convergence to international standards, it is necessary and obligatory to record the recognition of depreciation for property, plant and equipment of public entities. Therefore, considering the need to fit into the convergence process, the objective of this study is to propose the implementation of depreciation procedures in the Federal Institute of Alagoas (IFAL). Specifically, to identify the expectations and perceptions of strategic, tactical and operational users regarding the depreciation implementation in IFAL; describe the current situation of the depreciation registry in IFAL, based on current legislation and the literature; to propose an Action Plan for the implementation of depreciation at IFAL. It is a research of an applied nature, regarding the objectives it is classified as exploratory, and considered qualitative in approach to the problem. In this sense, the case study was carried out, using bibliographic research, documentary research and narrative interviews as techniques. The results showed that optimizing the strategic planning of purchases, defining and consolidating future investments, presenting correct and updated information that contributes to decision making, are incentives for the implementation of depreciation procedures. Regarding the barriers, it is necessary to survey all the assets, invest in training for the servers and in a computerized system that allows an efficient patrimonial control. Finally, based on the organizational diagnosis, an action plan was proposed for the implementation of depreciation.