Custos no setor público: um estudo de caso no Relatório Gerencial de Custos do Ministério da Defesa em sua adequação aos princípios do sistema de informação de custos do governo federal no ano de 2013

Abstract

With the publication of Law 4.320/ 1964 which brought in an introductory way the conceptual inclusion of a cost system in the public sphere, it was only from the Law No. 200/1967 which was evident the concern of the government to have a system capable of generate information regarding the costs incurred in their activities. Only after the publication of Complementary Law 101/2000, the Fiscal Responsibility Law, which in its art. 50 was verified an obligation to the public sector to create a system capable of generating information related to the costs incurred in their activities. The effectiveness was verified with the development of a system from the Decree no. 157/2011 of the National Treasury Secretariat that created the Cost Information System (SIC) of the Federal Government had the purpose to be a generation tool information costs to be used by managers in decision-making and management of public assets process. Such research had the purpose to show the conceptual part of the system and its main objectives and from a case study in the management report of Ministry of Defence costs, published in providing the President's accounts, to verify whether the report conform to the principles and objectives of SIC creation, showing whether those data available will give efficiency and effectiveness for the manager on public property management process.