Elaboração de uma proposta de um sistema de custos para Secretaria da Agricultura da prefeitura municipal de Ivorá – RS

Abstract

They exist, in Brazil, several pronouncements of authors and legislations, that determine to the need of the public administration to possess a system of cost accounting, that allows the analysis of the efficiency in the use of the resources placed to the managers' disposition for the execution of government's programs. Before this the work has for purpose to propose a system of costs that can identify the resources consumed in the production of a service. For so much the research was based in scientific literature, documentation and procedures adopted in the accounting of costs. An analysis of the situation was accomplished found at the Municipal City hall of Ivorá - RS and it was looked for to identify the applied resources correctly in the production of a service, obtaining like this necessary information for the choice of the system of costs to be used for the entity.