Análise do nível de aderência do modelo conceitual do sistema de custos às teorias da contabilidade de custo: experiência no governo federal para configuração e implantação do sistema de informações de custos - SIC / Analysis of the grip level of the conceptual model of the system cost the theories of cost accounting: information systems cost - SIC
Roberto Pinto de Araújo
DATA DE PUBLICAÇÃO
This study outlines the objectives, guidelines, conceptual model and process developed for Deployment Information System Costs Federal Government (CIS), describing and explaining the conceptual framework and main characteristics, the approach in three dimensions (Conceptual, technological and cultural), the reasons to the procedures used in their construction, working on the correspondence between the concepts of government accounting and bookkeeping cost and reveals their level of adherence to theories of Cost Accounting. The work was to identify and present the proposal system configuration information costs (CIS) to be adopted by Brazil under the Federal Public Administration as a solution conciliatory to the actors involved, and analyze and reveal the level of adherence to the theories of the CIS Cost Accounting, for this purpose was developed exploratorydescriptive bailing on bibliographical and documents; information collection by applying the interview techniques and direct observation intensive; and analysis of data collected, the technique content analysis. The implementation process deployment that is still ongoing. The importance CIS is emphasized as a factor in measuring costs, improving the quality of public spending inductor and vector construction of mentality Federal Public Administration costs that will be great leap of asset management and bureaucratic for management administration.
ACESSO AO ARTIGOhttp://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=2663
- Application of the cost accounting in the Brazilian crude oil refineries
- Um estudo sobre características das informações de custos no âmbito do sistema de informação contábil financeiro e gerencial: considerações teóricas sobre a necessidade de harmonização conceitual
- FormaÃÃo conceitual Ã luz das teorias de Vygotsky e Nelson
- Strategic accounting: study of case of information on competitors in an industrial company
- Contabilidade gerencial: um estudo sobre a contribuição do Balanced Scorecard.