Gestão de custos no setor público: um estudo de caso do Programa Nota Fortaleza – SEFIN

Abstract

With globalization and the consequent uniformity of accounting standards, the Brazilian public sector necessarily had to apply accounting standards that made it adopt the same object of study adopted by the accounting world, the equity. The most recent requirement of the Brazilian Accounting Standards Applied to the Public Sector (NBCASP) is the use of the Cost Information Subsystem, the primary information used for decision-making, getting benefits. The main objective of this article is to relate the collection of the Tax on Service of Any Nature (ISSQN) and the cost of the Nota Fortaleza Program of Fortaleza Municipal Department of Finance (SEFIN), evaluating the cost benefit of the program. The methodology used was descriptive, qualitative, bibliographical and documentary, with application of research tools, through an interview and questionnaire. It is concluded that the cost benefit of the Nota Fortaleza Program is valid for the increase in collection, in view of the significant increase in ISSQN collection since the creation of the Nota Fortaleza Program.