Estudo sobre a implantação de um sistema de custos na prefeitura municipal de Santa Maria

Abstract

The Fiscal Responsibility Act has required that public administration maintain a cost system to allow the evaluation and monitoring of budgetary, financial and patrimonial management. The Standard NBC-T 16:11 issued by the Brazilian Federal Accounting Council established concepts, goals and ground rules for the measurement and disclosure of costs in the public sector. This monograph aims to describe the strategy of costs’ implementation in the Municipality of Santa Maria (PMSM). The description was based on an existing modeling and leaned on its major theoretical points to identify and inquiry the PMSM officials. The convergences and divergences among cost system experts were identified by means of the Delphi method in the first round of a questionnaire. The questionnaire was reapplied in a second round in order to mitigate divergences. It is worth to note a convergence of ideas among interviewed experts among role, accumulation and decision models. The information processing model is the least developed at the current stage of development because it depends on the PMSM data structure to trace direct costs over cost centers. At the end of the survey, it is possible to conclude that PMSM is trying to meet to legal requirements and it follows a modeling capable to identify, collect and measure costs to support its decision making.