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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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. For any entity, whether for profit or not, accounting information is an instrument for controlling and analyzing equity.

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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. Thus, to guide the general objective, the following specific objectives were outlined: Cost management applied to the public sector: Thank you very much.

Eles atualizam ui o The increasing use of Matrix Structures in public administration. 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 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.

Leone defines Cost Accounting: Depending on the nature of manufacturing, accumulation systems can be classified in two ways: According to Gilp.

The work is structured in three chapters. No registered users and 9 guests. Passarelli et alp.

The role of cost management is a key tool for the elaboration of a strategic planning, as it provides managers with better information for decision making. The unit cost of each order will be equal to the total cost divided by the unit number. 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, According to Martins expenditure refers to expenses with good or service consumed directly or indirectly to obtain revenues.


Regarding the objectives presented, this research is classified as exploratory.


These items are those that the legislation determines are “obligatorily” aggregated, which does not mean an exhaustive and complete listing.

Some people have been living in the hospital for a number of years now, many people have been hospitalized to treat themselves and returned home, others have been abandoned by the family, and finally others are there because they do not have a family. Cost Accounting, initially, was limited to the function of evaluating the inventories of these industries and determining their results.

The absorption costing method is the most widely used method of calculating production costs in Brazil. However, even with legislation “forcing” its use, it was not realized.

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.

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.

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Within the methodological procedures is done in the use of qualitative research that planatlo a deeper analysis in relation to the phenomenon that is being studied.

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.

It is necessary for governments to take, do not say that they have the political will, but demonstrate with concrete actions that they want to pplanalto leprosy. 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.

Cost accounting gives the manager information of strategic relevance to support decisions made within the entity.

The objective of the public sector is not to obtain profits, but to control costs, generating a better application of resources. In the end, ideal standard cost planaltl be a long-term goal of the company, not fixed for the next year or for a given month Martins, In this context, all scientific research requires the use of methods, which for research must be chosen in such a way as to fulfill the intended objectives. Home Editors How to publish in the journal? 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.


With this table 2, we can see that the main income of the hospital comes from the Unified Health System, and that HCC brought a positive balance from the previous year. This type is preferred by researchers who wish to deepen their knowledge about specific cases. Through the application of the questionnaire found that the hospital has a single accounting sector, which provides the cost information to the administration. Beuren, The qualitative approach is presented by Fachinp.

The HCC is a large terrain, but much larger. For that reason, it would not be correct to throw all the fixed costs on today’s sales, if part of the made products decrteo only sell tomorrow. The expense can be a cost, investment or expense.

The Federal Constitution also reinforces in its articles 37 and 70, that the public administration obey to the principles of efficiency and of economy, respectively. Eles atualizam ui o de Receita Or ament ria. Only in with Decree-Law no. In this case, the absorption cost method was used, where in accounting all costs fixed and variable, direct and indirect are allocated to services rendered, and direct costs are incorporated through direct appropriation. Save my name, email, and website in this browser for the next time I comment.

According to Beurenpage 86 the bibliographic research, “aims to gather information and prior knowledge about a problem for which the answer is sought. According to Slomskicosting is understood as the form of attribution of costs to a given product or service.

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.