Gerenciamento de custos na administração pública: estudo de caso do Tribunal Regional Eleitoral do Ceará

Abstract

For some time the Brazilian financial legislation and fiscal responsibility have been demanding the identification and measurement of costs in the public sector . Recent changes in accounting reaffirmed this requirement and the need for implementation of cost system in the public area . By the time the Regional Electoral Court of Ceará has no system cost . For this reason , this study aims to describe , analyze the perception of managers of the Regional Electoral Court of Ceará before the implementation of an integrated cost system is using the method of activity-based costing - ABC . The method was a case study in this exploratory research using questionnaires and document analysis model Electoral Tribunal . The responses were tabulated and analyzed based on the relative frequency . It was concluded that managers are receptive to the implementation of an integrated system costs in the Electoral Court of Ceará contributing to an improvement in efficiency in cost management . The study served as the diagnosis and management of this awareness of managers to adopt a system of fees .