La thèse permet de démontrer que la comptabilité publique constitue un outil de contrôle de l’exécution du contrat administratif. Le droit de la comptabilité budgétaire constitue un outil de contrôle renouvelé de l’exécution du contrat administratif en ce qu’elle conditionne l’exécution financière et matérielle du contrat administratif. La comptabilité générale de l’Etat constitue quant à elle un nouvel outil de contrôle de l’exécution du contrat administratif en ce qu’il s’agit d’un instrument d’analyse financière du contrat administratif. / The thesis makes it possible to demonstrate that public accounting is a tool for monitoring the execution of the administrative contract. The law of budgetary accounting constitutes a tool of renewed control of the execution of the administrative contract in that it conditions the financial and material execution of the administrative contract. The general accounts of the State constitute a new tool for monitoring the execution of the administrative contract in that it is an instrument of financial analysis of the administrative contract.

Thesis (MBA.) -- University of Limpopo, 2022 / This research aimed to find out if there is a link between government financial assistance to small-scale hotels and their financial performance in Limpopo province, South Africa. The objectives of the study is to examine the impact of government financial assistance on three financial performance measures, namely, sales turnover, net profits and net asset growth of the small scale-hotels. The research used a quantitative approach. Secondary panel data was collected from the financial statements of six small-scale hotels from 2015 to 2018. Data were analyzed using multiple regression model to arrive at the conclusion. The findings from the data analysis reveal that government financial assistance positively and significantly impact the growth in sales turnover and net profits of the small-scale hotels. Furthermore, the findings show that there is no significant relationship between government financial assistance and net asset growth of small scale hotels. The findings of this research have practical implications for the companies operating in the small-scale hotel sector. In addition, the findings of this study is important for the policy makers, as it highlights the policy gaps existing in the sector. The study recommends further research to examine the relationship between government financial assistance to small-scale hotels and their financial performance.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2015-12-21T18:33:55Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Vilson_Vendramin_Junior.pdf: 794993 bytes, checksum: 225ec35bfebc686ba16a1234e1c4565e (MD5) / Made available in DSpace on 2015-12-21T18:33:55Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Vilson_Vendramin_Junior.pdf: 794993 bytes, checksum: 225ec35bfebc686ba16a1234e1c4565e (MD5) Previous issue date: 2015-08-31 / The budget management in public administration is key to the managers so they can make efficient, effective and economic decisions in the management of public resources, providing quality services to the public, ensuring equity in meeting the needs of the population. Therefore, this study aims to analyze the main perception of occupants of positions in the administrative area of the executive powers (Prefectures) of the metropolitan region of Campinas (CMR) ??? about the cost management for the quality and efficiency of public spending. The methodology qualifies as quantitative, descriptive and case study, once it results from applying a questionnaire and, because it has as main basis the variable description and analysis of the relationship between them. The data-gathering instrument used was a questionnaire of 20 probes using Likert scale for answers the five dimensions for a better analysis. The research area was 102 public office managers from 20 municipalities belonging to CMR, being: 20 Mayors, 62 Head of Departments and 20 Accounting Managers. The data was tabulated and for analysis of the differences of averages among groups of managers respondents, was conducted the nonparametric test U Mann-Whitney Test. As a result it was revealed that despite the need for better training managers realize the importance and the necessity of cost management for the quality and efficiency of public spending, the positions go with the conceptual basis prepared in literature and legislation. Respondents mostly are convinced that transparency and cost information are essential for good management. / A gest??o de custos na administra????o p??blica ?? fundamental para que os gestores possam tomar decis??es eficientes, eficazes e econ??micas na condu????o dos recursos p??blicos, fornecendo a sociedade servi??os de qualidade, garantindo a equidade no atendimento das necessidades da popula????o. Logo, este estudo tem por objetivo principal analisar a percep????o dos gestores ocupantes de cargos de dire????o da ??rea administrativa dos Poderes Executivos (Prefeituras) da Regi??o Metropolitana de Campinas (RMC) ??? a respeito da gest??o de custos para a qualidade e efici??ncia do gasto p??blico. A metodologia qualifica-se como, descritiva, uma vez que resulta da aplica????o de um question??rio e, porque tem como fundamento principal a descri????o de vari??veis e an??lise das rela????es existentes entre elas. O instrumento de coleta de dados utilizado foi um question??rio de 20 assertivas, utilizando a escala Likert para respostas as cinco dimens??es visando uma melhor an??lise. A ??rea de abrang??ncia da pesquisa foi 102 gestores dos 20 munic??pios pertencentes a RMC, sendo: 20 Prefeitos, 62 Secret??rios e 20 Contadores. Os dados foram tabulados e para an??lise das diferen??as de m??dias entre os grupos de gestores respondentes, foi realizado o teste n??o param??trico Teste U de Mann-Whitney. Como resultado foi revelado que apesar da necessidade de uma melhor capacita????o os gestores percebem a import??ncia e a necessidade da gest??o de custos para a qualidade e efici??ncia do gasto p??blico, os posicionamentos v??o de encontro com a base conceitual disposta na literatura e na legisla????o. Os respondentes em sua maioria est??o convictos que a transpar??ncia e as informa????es de custos s??o pe??a essencial para um boa gest??o e em an??lise n??o se observou diferen??as significativas entre as percep????es dos gestores.

Submitted by paulo junior (paulo.jr@fgv.br) on 2010-03-04T19:03:21Z No. of bitstreams: 1 Daniela de Melo.pdf: 710873 bytes, checksum: cf5b6c70fc7ee242bfd589e5104ff4fd (MD5) / Approved for entry into archive by paulo junior(paulo.jr@fgv.br) on 2010-03-04T19:03:35Z (GMT) No. of bitstreams: 1 Daniela de Melo.pdf: 710873 bytes, checksum: cf5b6c70fc7ee242bfd589e5104ff4fd (MD5) / Made available in DSpace on 2010-03-05T14:12:37Z (GMT). No. of bitstreams: 1 Daniela de Melo.pdf: 710873 bytes, checksum: cf5b6c70fc7ee242bfd589e5104ff4fd (MD5) Previous issue date: 2009-03-03 / Muitos trabalhos têm analisado o sucesso da Lei de Responsabilidade Fiscal a partir do desempenho dos indicadores fiscais. A evolução destes índices nos últimos anos mostra um sucesso incontestável. Por outro lado, a evolução dos indicadores sociais, embora permaneça em constante debate, acaba subordinada aos limites impostos ao poder discricionário do gestor público. A busca pelo cumprimento das metas de superávit e dos limites de gastos definidos a partir da Lei de Responsabilidade Fiscal é favorável até o ponto em que não se sobreponham ao papel principal do Estado de provedor de bens públicos. Desta forma, na medida em que o controle das contas públicas é objetivo importante das políticas públicas, mas não pode ser o único, este trabalho constrói uma visão mais ampla de avaliação da Lei de Responsabilidade Fiscal, levando-se em conta a dimensão qualitativa do gasto público e não apenas a quantitativa, medida pelos resultados fiscais. A fim de colaborar com o debate acerca do aprimoramento da Lei de Responsabilidade Fiscal, estudou-se a existência de impactos de bons resultados fiscais na qualidade do gasto público das unidades da federação. Para isso, elaborou-se um Índice Fiscal, bem como um Indicador de Observância aos limites da LRF e avaliaram-se as correlações entre estes e os Índices também elaborados, de Educação, Saúde, Saneamento e Habitação e Riqueza. Além disso, também foram analisadas, de forma comparativa entre as vinte seis unidades da federação e mais o Distrito Federal, o desempenho relativo de cada uma e a sua evolução ao longo dos anos. Este problema de pesquisa é alinhado à premissa do New Public Management, que busca imbuir na esfera pública a gestão baseada em resultado (outcome oriented) e a otimização da eficiência alocativa dos recursos (value for money). 4 Os resultados encontrados indicam que uma gestão fiscal de acordo com os parâmetros estabelecidos pela LRF não garante que os serviços públicos serão prestados com qualidade e eficiência.

Au lendemain de l’accession à l’indépendance, les États d’Afrique francophone ont repris le dispositif de contrôle des finances publiques inspiré de l’ordonnance organique française du 2 janvier 1959. Le dispositif mis en place n’a pas produit les effets escomptés. En effet, la plupart des institutions de contrôle ont été inefficaces ou alors ineffectives. Les Chambres des comptes des Cours suprêmes, qui devaient remplir le rôle dévolu à la Cour des comptes française, n’ont connu qu’une existence théorique et textuelle.Ainsi, dans le souci de dynamiser les structures de contrôle et notamment la juridiction financière, le traité UEMOA signé en 1994 oblige les États membres à la création d’une Cour des comptes indépendante à la place des Chambres des comptes des Cours suprêmes. Cette autonomisation organique de l’institution juridictionnelle de contrôle devait lui permettre de bénéficier d’un statut et de moyens adéquats pour remplir sa mission de contrôle juridictionnel des finances publiques.Une décennie après l’installation des premières Cours des comptes, la présente étude se propose de faire un état des lieux des retombées de la réforme. / After the access in their independence, the French-speaking African states have taken the device of control of public finances inspired by the French organic ordinance of January 2, 1959. But, The system implemented has not produced the expected results. In fact, most institutions of control have been ineffective or inefficient.The Chambers of Auditors of Supreme Courts, which had to fulfill the functions of the French Court of Auditors, have had a theoretical and textual existence.To boost financial jurisdiction, the WAEMU treaty signed in 1994 obliges the Members States to the creation of an independent Court of Auditors instead of the Chambers of Auditors of the Supreme Courts. This organic empowerment of the judicial institution of control would allow him to get a status and adequate resources to fulfill its mission of judicial control of public finances. A decade after creation of the first Courts of Auditors, the aim of this study is to get an overview of the reform.

Les études juridiques portant sur les Finances publiques africaines n’abordent que très rarement les questions depolitiques budgétaires. Le caractère économique de la matière n’y est sans doute pas étranger. Or, la constitution d’espacesd’intégration économique entre Etats, partageant une même monnaie, conduit le droit, notamment communautaire à s’emparerdes questions de politiques budgétaires. Tout laxisme budgétaire de la part d’un Etat, se répercute sur les autres Etats membreset sur la stabilité de l’Union monétaire. Le renforcement de l’intégration économique, en Afrique de l’ouest, avec le TraitéUEMOA de 1994, a ainsi été accompagné de la mise en place d’un dispositif de convergence des politiques budgétaires desEtats membres. Celui-ci consiste, à travers un cadre institutionnel communautaire, à surveiller le respect par les Etats, decertains critères essentiellement budgétaires. La convergence des politiques budgétaires renvoie donc à la discipline budgétairecommune que devront respecter les Etats membres de la zone UEMOA. L’instauration d’un tel dispositif, aboutitnécessairement sur le plan normatif, à la transformation du droit public financier des Etats. Le respect de la discipline budgétairecommunautaire passe par une autodiscipline que les Etats doivent s’imposer dans la gestion de leur Finances publiques. Cenouveau pouvoir communautaire influence donc les Finances nationales au travers de leur contenu, choix de politiquespubliques comme de techniques de gestion. L’objectif de cette étude est de s’intéresser à l’un des facteurs déterminants destransformations des systèmes nationaux de gestion des Finances publiques dans les Etats membres de la zone UEMOA. / Legal studies on African Public Finance rarely address fiscal policy issues. The economic nature of this subject isprobably the reason. Yet the creation of economic integration space between states sharing the same currency led the law,including community law, to take a firm hold on fiscal policy issues. Any fiscal laxity from a state has repercussions on theothers and the stability of the monetary Union. The strengthening of economic integration, in west Africa, with the WAEMUTreaty of 1994 has been accompanied by the setting up of a converging measures of budgetary policies of states members. This consists in monitoring, through a community institutional framework, compliance by states with some criteria, mainlybudgetary. The convergence of budgetary policies thus refers to common budgetary discipline to be observed by the statesmembers of the WAEMU area. The establishment of such measures necessarily ends at the normative level by thetransformation of public finance law of states. The compliance with community budget discipline goes through self-discipline that states must self-impose in the management of their public finances. This new community power has an effect on national finance through their content, their public policy choices and management techniques. The aim of this study is to take an interest in one of the determining transformations factors of national public finance management systems in the states members of the WAEMU area.

<p>För att komma till rätta med kommunernas och landstingens mångåriga underskott i början av 1990-talet, infördes god ekonomisk hushållning år 1992 för att skapa balans mellan inkomster och utgifter. Då det inte finns någon tydlig definition på god ekonomisk hushållning infördes balanskravet år 1998 som ett komplement. Balanskravet innebär att intäkterna ska vara större än kostnaderna, det vill säga att ekonomin ska vara i balans. Grundtanken och syftet med införandet av balanskravet är att varje generation ska bära ansvar för de kostnader som den generationen beslutar om och konsumerar samt skapa en långsiktig stabil utveckling av ekonomin. Om en kommun inte får ekonomin i balans och redovisar underskott ska det negativa resultatet enligt 8kap 5a§ Kommunal Lagen kompenseras inom tre år om det inte föreligger synnerliga skäl och kan därmed frångå en budget i balans. Balanskravet fyller sin funktion men när balanskravet utformades tog inte lagstiftaren hänsyn till kommuner med stark ekonomi utan kravet är främst utformat för kommuner med svag ekonomi, vilket skapat inlåsningseffekter av överskotten från kommuner med stark ekonomi. Kritiken av balanskravets utformning har belysts än mer på grund av lågkonjunkturens effekt, och även gjort regeringen medveten om problemet. Därför finns det intresse att undersöka hur en kommun med stark respektive svag ekonomi hanterar balanskravet.</p><p> </p><p>Syftet med studien är att undersöka hur Västerås kommun och Eskilstuna kommun hanterar balanskravet.</p><p> </p><p>För att analysera och förstå hur de två utvalda kommunerna hanterar balanskravet utifrån deras ekonomiska förutsättningar har den kvalitativa metoden använts för att uppnå en djupare förståelse.  Dessutom har den deskriptiva/induktiva metoden använts för att ta reda på varför de normativa teorierna inte varit framgångsrika i olika sammanhang. För att göra en jämförelse har en enhetlig analysmodell konstruerats för att påvisa kommunernas finansiella styrka.</p><p> </p><p>Resultatet av undersökningen visar att Västerås kommun och Eskilstuna kommun har olika förhållningssätt till hur de hanterar balanskravet. Slutsatsen visar att balanskravet inte är utformat och anpassat för att hantera konjunktursvängningar. Även att kommuner med stark ekonomi hämmas av inlåsningseffekten, detta har gjort att kommunerna själva skapat egna lösningar som fyller olika funktioner inom respektive kommun. Dessa lösningar går inte att finna i förarbetena till regelverket, men grundtanken i lösningarna har varit densamma; att underlätta hanteringen av konjunktursvängningar och komma runt inlåsningseffekterna.</p> / <p>To cope with the municipalities and county councils perennial deficits in the early 1990s, the concept of good financial management was inserted in 1992 to create a balance between income and expenditure. When there is no existing clear definition of the concept good financial management, introduced as a complement a specific demand of balance in 1998. The demand of balance means that revenue shall be larger than the costs, that are the economy shall be in balance. The basic idea and intent with insertion of demand of balance is that each generation in the municipalities, shall take responsibility for the cost they decides whether and consume, and create a long-term stable development of economy. If a municipalities not achieve to get the economy in balance and declare a deficit, shall the negative outcome according 8kap 5a§ Local Government Act compensated within three years unless there is no existing especial reasons, and can therefore depart from a budget in balance. The demand of balance satisfies its own intent and basic idea, but when the demand of balance was explicate did not the lawmaker make allowances to municipalities with a strong financial position. The demand of balance is specific explicated for municipalities with a weak financial position, which created the lock-in effects of the surpluses for municipalities with a strong financial position. Criticism of the demand of balance has been elucidated more because of the impact of the recession effect, and also made the Government aware about the problem. There is therefore of interest to investigate how a municipality with a strong respective a weak financial position manage the demand of balance.</p><p> </p><p>The purpose of the study is to investigate how Västerås municipality and Eskilstuna municipality manages the demand of balance.</p><p> </p><p>To analyze and understand how the two selected municipalities manage demand of balance based on their economic prerequisites have the qualitative methodology been applied to achieve a deeper understanding.  In addition, the descriptive/inductive method used to determine why the normative theories have not been successful in different contexts. To make a comparison, a unified analytical model has been designed to demonstrate the financial strength of the municipalities.</p><p> </p><p>The results of the study show that Västerås municipality and Eskilstuna municipality has different approaches to how they manage the demand of balance. The conclusion indicates that the demand of balance is not explicated and adapted to handle cyclical fluctuations. Although the municipality with a strong economy is hampered by the lock-in effect, this has meant that the municipalities created their own solutions that serve different functions in each municipality. These solutions cannot be found in the legislative history of the regulatory framework, but the basic idea of the solutions has been the same; to facilitate the handling of cyclical fluctuations and get around the lock-in effects.</p>

För att komma till rätta med kommunernas och landstingens mångåriga underskott i början av 1990-talet, infördes god ekonomisk hushållning år 1992 för att skapa balans mellan inkomster och utgifter. Då det inte finns någon tydlig definition på god ekonomisk hushållning infördes balanskravet år 1998 som ett komplement. Balanskravet innebär att intäkterna ska vara större än kostnaderna, det vill säga att ekonomin ska vara i balans. Grundtanken och syftet med införandet av balanskravet är att varje generation ska bära ansvar för de kostnader som den generationen beslutar om och konsumerar samt skapa en långsiktig stabil utveckling av ekonomin. Om en kommun inte får ekonomin i balans och redovisar underskott ska det negativa resultatet enligt 8kap 5a§ Kommunal Lagen kompenseras inom tre år om det inte föreligger synnerliga skäl och kan därmed frångå en budget i balans. Balanskravet fyller sin funktion men när balanskravet utformades tog inte lagstiftaren hänsyn till kommuner med stark ekonomi utan kravet är främst utformat för kommuner med svag ekonomi, vilket skapat inlåsningseffekter av överskotten från kommuner med stark ekonomi. Kritiken av balanskravets utformning har belysts än mer på grund av lågkonjunkturens effekt, och även gjort regeringen medveten om problemet. Därför finns det intresse att undersöka hur en kommun med stark respektive svag ekonomi hanterar balanskravet.   Syftet med studien är att undersöka hur Västerås kommun och Eskilstuna kommun hanterar balanskravet.   För att analysera och förstå hur de två utvalda kommunerna hanterar balanskravet utifrån deras ekonomiska förutsättningar har den kvalitativa metoden använts för att uppnå en djupare förståelse.  Dessutom har den deskriptiva/induktiva metoden använts för att ta reda på varför de normativa teorierna inte varit framgångsrika i olika sammanhang. För att göra en jämförelse har en enhetlig analysmodell konstruerats för att påvisa kommunernas finansiella styrka.   Resultatet av undersökningen visar att Västerås kommun och Eskilstuna kommun har olika förhållningssätt till hur de hanterar balanskravet. Slutsatsen visar att balanskravet inte är utformat och anpassat för att hantera konjunktursvängningar. Även att kommuner med stark ekonomi hämmas av inlåsningseffekten, detta har gjort att kommunerna själva skapat egna lösningar som fyller olika funktioner inom respektive kommun. Dessa lösningar går inte att finna i förarbetena till regelverket, men grundtanken i lösningarna har varit densamma; att underlätta hanteringen av konjunktursvängningar och komma runt inlåsningseffekterna. / To cope with the municipalities and county councils perennial deficits in the early 1990s, the concept of good financial management was inserted in 1992 to create a balance between income and expenditure. When there is no existing clear definition of the concept good financial management, introduced as a complement a specific demand of balance in 1998. The demand of balance means that revenue shall be larger than the costs, that are the economy shall be in balance. The basic idea and intent with insertion of demand of balance is that each generation in the municipalities, shall take responsibility for the cost they decides whether and consume, and create a long-term stable development of economy. If a municipalities not achieve to get the economy in balance and declare a deficit, shall the negative outcome according 8kap 5a§ Local Government Act compensated within three years unless there is no existing especial reasons, and can therefore depart from a budget in balance. The demand of balance satisfies its own intent and basic idea, but when the demand of balance was explicate did not the lawmaker make allowances to municipalities with a strong financial position. The demand of balance is specific explicated for municipalities with a weak financial position, which created the lock-in effects of the surpluses for municipalities with a strong financial position. Criticism of the demand of balance has been elucidated more because of the impact of the recession effect, and also made the Government aware about the problem. There is therefore of interest to investigate how a municipality with a strong respective a weak financial position manage the demand of balance.   The purpose of the study is to investigate how Västerås municipality and Eskilstuna municipality manages the demand of balance.   To analyze and understand how the two selected municipalities manage demand of balance based on their economic prerequisites have the qualitative methodology been applied to achieve a deeper understanding.  In addition, the descriptive/inductive method used to determine why the normative theories have not been successful in different contexts. To make a comparison, a unified analytical model has been designed to demonstrate the financial strength of the municipalities.   The results of the study show that Västerås municipality and Eskilstuna municipality has different approaches to how they manage the demand of balance. The conclusion indicates that the demand of balance is not explicated and adapted to handle cyclical fluctuations. Although the municipality with a strong economy is hampered by the lock-in effect, this has meant that the municipalities created their own solutions that serve different functions in each municipality. These solutions cannot be found in the legislative history of the regulatory framework, but the basic idea of the solutions has been the same; to facilitate the handling of cyclical fluctuations and get around the lock-in effects.

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.

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.