Nas Normas Brasileiras de Contabilidade Aplicadas ao Setor Público encontra-se a NBC T 16.11, que visa estabelecer a utilização do Sistema de Informações de Custos no Setor Público (SICSP), em que, pela Portaria no 753/2012 do STN, definiu- se que a sua implantação deveria ocorrer até o final de 2014. Neste contexto, é imprescindível conhecer quais as dificuldades e expectativas que os atores envolvidos nesse processo de implantação possuem e qual a contribuição do SICSP para o desenvolvimento local. Com efeito, este trabalho tem por norte discutir: Qual a percepção dos usuários sobre a importância do Sistema de Informações de Custos no Setor Público para a gestão e desenvolvimento municipal? Assim, para iniciar a discussão, colocou-se como objetivo geral do estudo investigar a percepção dos responsáveis pela implantação do SICSP, quanto à sua contribuição como ferramenta de Gestão e Planejamento para o Desenvolvimento dos respectivos Municípios. A pesquisa se utilizou do questionário como instrumento de coleta de dados em campo. A metodologia da análise de dados aplicada ao questionário se valeu da análise univariada e com o auxílio do teste qui-quadrado, utilizou-se também a análise bivariada. Demonstra-se, por meio da pesquisa de campo, aliada ao referencial teórico, alicerçado pelas pesquisas bibliográfica e documental que, findado o prazo legal de implantação, grande parte dos respondentes ainda não concluíram o processo, mesmo entendendo que o SICSP contribui significativamente para a gestão e desenvolvimento do município. Como resultado e conclusão, nota- se, que há uma carência de pessoal qualificado tecnicamente para a implantação e utilização do SICSP bem como se salienta ainda que o quantitativo de pessoal é insuficiente em muitos dos casos pesquisados. / Norm T16.11 of the Brazilian Accounting Norms (Normas Brasileiras de Contabilidade - NBC), regulated through Law regulation no. 753/2012 of the National Treasury Department, is applied to the Public Sector and provides rules for the Public Sector Cost Information System determining that its implantation should have been effective until the end of 2014. In such context, it is indispensable to know the difficulties and expectations facing the people involved in the implantation process, as well as the Public Sector Cost Information System contribution to local development. Thus, the present work aims at discussing if users understand the importance of the Public Sector Cost Information System to municipal management and development. The study general objective is to investigate if people in charge of implanting the Public Sector Cost Information System see it as a management and planning tool to help municipality development. The study field research methodology used questionnaires as data collection tool. Data analysis= was performed using univariate analysis with the help of chi-squared test and bivariate analysis. Based on the field research, that was associated to a theoretical referential and to bibliographic and documental researches, we inferred that although the legal implantation term have expired, most of the interviewed have not yet completed the process, even though they understood that the Public Sector Cost Information System contributes significantly to improve municipality management and development. The study conclusion is that there is a lack of technically qualified personnel to implant and use the Public Sector Cost Information System. We also highlight that in most of the study cases personnel qualification is unsatisfactory.

This thesis is devoted to management of construction contract and the thesis is divided into two parts – theoretical and practical. The theoretical part is focused on familiarizing with some concepts of project management, cost control, time management and risk management. At the end of the theoretical part, there are described types of construction of a family house. Practical part involves applying these principles on the example of the particular construction work contract. It also describes and analyzes organization of construction contract and together with risk management meets the appointed target. The desired output of theses is processing of necessary documents for the management of specific construction contract by house raising.

The purpose of this study was to develop a framework for provision of essential medicines for the district health services. A qualitative descriptive, exploratory and contextual action research design was followed. The data collection was conducted through site visits and semi structured interviews targeting the responsible pharmacists who were purposively selected on the basis of their expert knowledge and experiences from the eight of the nine provinces of the Republic of South Africa which is a developing country with limited resources for provision of healthcare services. The study found that there was no standardised framework for provision of essential medicines for the District Health Services. Based on the site visits and action research findings a proposed framework covering the selection, procurement, warehousing, distribution and management support components for provision of essential medicines for district health services was developed and subjected to national pharmaceutical experts and district health services managers review and critique which is finally presented, after taking into consideration the experts inputs as a proposed framework emanating from the study. The proposed framework will contribute towards improving the provisioning and availability of essential medicines within the district health services. / Health Studies / D.Litt. et Phil. (Health Studies)