Proposta de sistema de custos aplicada à gerência executiva da Previdência Social de Santa Maria - RS

Abstract

In private, cost accounting has been applied with respect to expressiveness in supporting the decision making of managers because of the wealth of information that can be generated with it. However, in the public sector, despite the legal requirement of verification of costs, yet virtually nonexistent adoption of this instrument. Thus, this research sought to identify the costing system more aligned to the particularities of the Executive Management of the National Institute of Social Security (INSS) from Santa Maria. To this end, we sought in the accounting literature, the conceptual structure of costs established and traditionally applied in the environment of commercial and industrial entities. Still, it was necessary to delimit the activities of the eleven members of the entity sectors under study and to check with the Division of Budget, Accounting and Finance of the institution the kind of expenses spent during the second. Semester of 2009. At the end of the study, it was concluded that the method of activity-based costing (ABC) is right to that public body, due to the departmentalized organization found in each sector has a well-defined tasks. Thus, it is expected that in the near future the cost accounting becomes an effective gimmick for increasing transparency in public administration.