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Previous issue date: 2016-03-17 / O presente Projeto de Interven??o tem como intento a implanta??o do Sistema de Custo Governo Federal (SIC) no Instituto Federal da Para?ba, a fim de demonstrar a import?ncia do gerenciamento das informa??es de custos no setor p?blico, para o processo de melhoria da qualidade na gest?o do gasto p?blico. Para tanto, parte-se de uma an?lise do contexto atual do sistema cont?bil/financeiro do Instituto, com vistas ? aplica??o e/ou operacionaliza??o do SIC, enquanto instrumento da contabilidade gerencial. Cabe ressaltar, que este sistema ? aplicado, atualmente, ? realidade do setor p?blico, com intuito de apoiar a gest?o p?blica quanto ao planejamento e controle das tomadas de decis?o; demostrando os poss?veis benef?cios da atividade da contabilidade p?blica e da contabilidade de custo no ?mbito das organiza??es p?blicas, seja no macro processo or?ament?rio e/ou financeiro. O projeto de interven??o apresenta em linhas gerais os desafios impostos ? efetiva implanta??o do Sistema Informa??o de Custo do Governo Federal, que, para ser desenvolvido, necessitar? de alguns procedimentos como: a padroniza??o dos lan?amentos cont?beis, que evitar? a perda do atributo comparabilidade; a modifica??o no sistema de controle patrimonial e a cria??o de uma unidade modelo sobre sistema de custo, para posteriormente ser expandido aos campi. O objetivo ? a melhoria nos processos de tomada de decis?o no IFPB, como desafio de mudan?a cultural na organiza??o p?blica, em favor da mensura??o dos custos dos bens e servi?os produzidos e da import?ncia do SIC como elemento de melhoria alocativa, para a efici?ncia, efic?cia e efetividade na gest?o dos gastos p?blicos. / This work had as main objective to conduct an analysis of the current accounting system / Finance of the Federal Institute of Paraiba - IFPB with a view to implementation of the proposal and / or operation of the Cost Information System of the Federal Government - SIC - in IFPB . The SIC is an important tool of management accounting, with a view to its implementation, currently the reality of the public sector, aims to support public management regarding the planning and control of decision-making; demonstrating the potential benefits of public accounting activity and cost accounting within the public, whether in the macro budget process and / or financial; contributing to improving the quality of public expenditure management. The dissertation provides an overview of the challenges to effective implementation of the Cost Information System of the Federal Government, which to be developed, it will need some procedures such as the standardization of accounting entries, which will prevent the loss of comparability attribute; the change in the balance control system and the creation of a model unit on cost system, later to be expanded to campuses IFPB. The goal was to improve the decision-making processes in IFPB as cultural change challenge in the public organization in favor of measuring the cost of the goods and services and the importance of SIC as allocative improvement element for efficiency, effectiveness and effectiveness in public expenditure management.
| Identifer | oai:union.ndltd.org:IBICT/oai:repositorio.ufrn.br:123456789/21354 |
| Date | 17 March 2016 |
| Creators | Costa J?nior, Fernando Torres da |
| Contributors | 77855825487, http://lattes.cnpq.br/9740792920379789, Oliveira, Denison Murilo de, 25979841504, http://lattes.cnpq.br/2279248413493503, Dias, Thiago Ferreira, 03935630492, http://lattes.cnpq.br/9579256535097635, Fernandes, Kaio C?sar |
| Publisher | Universidade Federal do Rio Grande do Norte, PROGRAMA DE P?S-GRADUA??O EM GEST?O P?BLICA, UFRN, Brasil |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Source | reponame:Repositório Institucional da UFRN, instname:Universidade Federal do Rio Grande do Norte, instacron:UFRN |
| Rights | info:eu-repo/semantics/openAccess |
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