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altera o do D Tue, 27/12/11, AM. decreto /11 . http://www. Eles atualizam constantemente. Brasilia, Diário Oficial da União, May 5, legislacao/ legislacao ———, “Decreto No. – Dispõe sobre a Unificação. other provisions. Available on: br/ccivil_03/decreto/ dhtm>. Access on: July 4, BRASIL. Law No. , of May 16,

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Management of Costs in Public Administration: The Fiscal Responsibility Law LRF requires that public entities manage public resources in a way that generates efficiency in the results of their activities, also demonstrates the importance of a System of Costs for Public Administration. The present study aims to analyze the use of a cost system as a managerial tool in the decision making process in public hospitals.

The study shows the requirements of laws, as well as concepts and definitions, presenting the various forms of methods that are used by Cost Accounting to calculate and evaluate management results. In the analysis it was observed that the instrument adopted at the hospital calculates the costs through a non-complex system dexreto reduces the accuracy of the information used in the decision-making process.


Finally, the work considers the importance that the RFL imposes on the public administration, in which it seeks the efficiency and transparency of public accounts. Cost accounting gives the manager information of strategic relevance to support decisions made within the entity.

Hospitals have increasing health expenditures and due to the numerous functions performed in several sectors there is a great complexity in the evaluation of costs and revenues, this occurs mainly in public entities. In view of the above, it is considered necessary a cost system that provides a better use of information and optimizes the use of resources, promoting the emergence of alternatives more appropriate to the financial strategies outlined.

Brazilian law requires that public entities assess their costs, demonstrate efficiency and present the economic results of their activities. As we saw the need to comply with legislation through a system of costs in hospital institutions, the following question is asked: Thus, to guide the general objective, the following specific objectives were outlined: Identify the use of a cost system in the HCC management decision-making process; Establish the level of information generated by accounting for internal control of the entity; To deepen the general notions of costs in hospital environments; and Study the LRF regarding the instrumentation of cost tools in management decisions.

The work is structured in three chapters. The first chapter, entitled Theoretical Rationale, discussed the literature review carried out during the research and presenting the authors’ expression about the origin of accounting their basic concepts, methods of costing and accounting in the public sector and in hospital environments.

In the second one it contains information about the methodology used to ascertain the cost concepts and the data collection of the hospital, and in the third chapter the results of the study are presented: XVIII there was almost only financial or general Accounting, which was sufficient to serve the commercial enterprises of the Mercantilist Age.

With the growth of the industry, accounting procedures had to be adapted to the new information demand.

Cost Accounting, initially, was limited to the function of evaluating the inventories of these industries and determining their results. With the complexity of the operations Accounting has evolved, adding new functions: Its most important mission is to provide data for the establishment of standards, budgets and other forms of forecasting and, at an immediately following stage, to monitor the actual event for comparison with the previously defined values.

With the 2nd Industrial Revolution and the growth of the technology of the industries appeared the need to manage the organizations. Thus accounting gained strength by developing specific areas such as financial accounting and managerial accounting, assisting companies in their management. These areas of accounting began to assist in the management of companies, since they provided information that was necessary for the control and planning of organizations, besides assisting managers through the measurement of financial information SOUZA, Financial accounting, managerial accounting and cost accounting provide companies with help in decision making by generating good results, since one of the functions of accounting is to provide useful information about the patrimonial phenomena occurring in an entity.

From the adaptation and definition of procedures came the Accounting of Costs. Viceconti and Neves p. In its early days, Cost Accounting was mainly concerned with the valuation of inventories in industrial companies, which is a much more complex procedure than in commercial ones, since it involves much simpler purchase and resale of goods.

Payments are made to factors of production such as wages, purchases and use of raw materials, etc. In view of its strategic position in the accounting information system, the role of cost accounting has gained importance in the decision-making sphere of all organizations, as it acts as a source for the Financial Accounting, which prepares the financial statements, and the Managerial Accounting, which provides information related to the accounting data to its users BRITO, The costs are established so that the objectives can be reached in the determination of the profit, the control of the operations and the decision making.


Cost accounting is used to determine the costs of products or services and has an important role to play in providing decision-making information as it analyzes the entity’s expenditure.

Leone defines Cost Accounting: The terms used in Cost Accounting can be confused because the words are synonymous, but they have different meanings, there is no legal standard and the most common terms are: The most confused terms are: Expenditure is a sacrifice that the entity derives from the purchase of a product or service and is represented by the delivery or promise of a portion of the asset.

The expense can be a cost, investment or expense. Martins defines expenditure as: Examples of expenses include the purchase of raw materials, expenses with board fees, hiring of various services, etc.

According to Martins expenditure refers to expenses with good or service consumed directly or indirectly to obtain revenues. Usually these activities are classified as commercial, administrative or financial expenses. Megliorini points out that the expenses “correspond to the share of the expenses consumed to manage the company and realize the sales, that is, to generate the revenue”.

Martins states that expenditures are items that reduce Shareholders’ Equity and that have this characteristic of representing sacrifices in the process of obtaining revenues. Disbursement corresponds to the payment on the acquisition of a good or service that was acquired, regardless of the moment it is consumed, and may occur before, during or after the input of the utility purchased MARTINS, It should be noted that the events occurring are accounted for on an accrual basis.

For Crepaldi”is the payment of the purchase of a good or service. Investment is the assets of the entity, for MARTINS investment is characterized as the expenditure activated as a function of its useful life or benefits lagged or not at the time of expenditure. Depending on their nature and the periods of activation, investment can be characterized as an expense that turns into investment and may be either current or permanent. They may refer to the acquisition of raw materials, goods for resale and miscellaneous materials recorded in their respective inventory accountsthe acquisition of machinery or vehicles or even the acquisition of shares of other companies.

The loss is characterized by something unexpected, are not regular, are abnormal expenses, contributing to the generation of injury. It is a good or service consumed abnormally and involuntarily. It is considered wasteful activities that do not add value to the company, generating cost for company, lost time and not making a profit.

They can be classified as to their allocation of costs to products, these being direct and indirect, as well as their dependence on the volume of production or sale, fixed and variable, semi-fixed and semi-variable. Direct costs are objectively appropriable to the finished product, which we can directly identify that this or another product belongs to, just having a measure of consumption.

Raw material direct materialpackaging, etc. Indirect costs are those that can not be directly appropriated to the products, in which the use of devices is used to allocate costs, that is, in an estimated way. For MARTINS the classification of direct and indirect is with respect to the product made or the service provided, and not to production in the general sense or to departments within the company.

Another classification is fixed costs, which are those that do not depend on the volume that is produced, its amount is fixed depending on the number of activities.

Depending on the volume of production, the variable costs are also classified, which are those that vary according to the volume of activity of the company, that is, the larger the quantity that is produced, the greater the consumption. Depending on the nature of manufacturing, accumulation systems can be classified in two ways: However, the way it will be depends on the client, to know how the process will be approached in relation to what is expected to be achieved and what has been achieved.

The accrual system by order costs are accumulated to meet a particular specific order or service order. SLOMSKI states that when starting work to meet the customer’s request, start up in the proce ss of accumulation of costs by order, and at the end of production will be accumulated all costs related to the products or services requested by the customer, regardless of the elapsed time.

To calculate this system, raw materials, direct labor and other costs must be aggregated. The unit cost of each order will be equal to the total cost divided by the unit number.

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In the case of a process accumulation system, the resources consumed depend on the production time, that is, the customer stipulates a time period for the production time, and at the end of the period, the plabalto of finished items is determined and the number of finished items are under development.


Panalto to Slomskicosting is understood as the form of attribution of costs to a given product or service. According to Moreira et al method is the mechanism that defines the costs that will be part of the cost of the product or service, and system is the way of measuring each component of the cost.

The choice of method should be supported by the availability of information and the volume of resources needed to obtain the information. Entities devreto adopt more than one costing methodology, depending on the characteristics of the costing objects and the objective to be achieved.

The main purpose of any costing method is to determine the 93782 incurred in the process of producing goods or rendering services. Passarelli et alp. Martins states that this method of costing is derived from the application of generally accepted accounting principles, is not a principle in itself, but a methodology derived from them. It is seen that the fiscal requires the use planaalto Absorption Costing, so that all production costs, whether direct or indirect, are incorporated into the product.

These items are those that the legislation determines are “obligatorily” aggregated, which does not mean an exhaustive and complete listing. In accounting, all costs fixed and variable, direct and indirect are allocated to manufactured products and services, and direct costs are incorporated through direct and indirect appropriation through apportionment criteria. According to Slomski direct costs are all production costs that are identifiable to the products planxlto services without any method of cost allocation, that is, they are the costs that can be observed in the production process.

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Indirect costs are all production costs decreeto are not directly identifiable and thus some method of allocating these costs to products and services is necessary.

The absorption costing method is the most widely used method of calculating production costs in Brazil. According to Meglioriniin this “costing method, the products will only receive the costs resulting from the production, that is, variable costs.

Although it is usually called direct costing, the correct nomenclature decretoo variable costing, because this costing method uses only the costs and expenses that have a proportional and direct relation with the quantity of products. The direct cost nomenclature comes from the fact that most variable costs are direct costs in almost all products. According to Martinsthis method hurts accounting principles, especially that of Competence and Confrontation. According to these, we must appropriate the revenues and deduce from them all the sacrifices involved in their plana,to.

For that reason, it would not be correct to throw all the fixed costs on today’s sales, if part of the made products will only sell tomorrow. Thus, it is concluded that the variable cost of discarding the fixed costs of the products and counts them as expenses becomes decrto great ally to the manager in the decision-making, since it offers better management.

According to CrepaldiStandard Cost is a cost established by the company as a goal for the products of its manufacturing decrsto, taking into account the technological characteristics of the production process of each one, the quantity and prices of the inputs needed for the production and its volume.

This standard cost can be understood in several ways. In one of his understandings Martinsp. Time-of-production calculations would be made on the basis of minute timing and movement studies, with experiments using the best-qualified employee observed over a period of time, not considering their oscillating productivity during the day. In the end, ideal standard cost would be a long-term goal of the company, not fixed for the next year or for a given month Martins, Another standard cost concept that is much plannalto valid and practical is the Standard Cost of Ownership.

This refers to the value that the company sets as the target for the next period for a product or service, but with the difference of taking into account the known deficiencies in terms of quality of materials, labor, equipment, supply of energy etc. It is a value that the company finds plaanlto to achieve, but not impossible. Martins further defines that the main purpose eecreto Cost-Standard, in the case of the most feasible Planaltp, is cost control planning.

After all, its main objective is to establish a basis for comparing what happened to costs and what should have happened, a method that can be used as an auxiliary technique. Cost accounting is an important tool in any type of organization, as it assists administrators in the decision-making process and dscreto control. In the public sector this is no different as an instrument that provides support for decision making, management control and transparency of the public service, as well as helping managers to manage efficiently and carry out effective public management.

Defreto in with Decree-Law no.

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