GestÃo de custos na administraÃÃo pÃblica : uma contribuiÃÃo de um modelo conceitual de um sistema de custos para a JustiÃa Federal de Sergipe

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

As a conducting code for public administrators the Fiscal Responsibility Law â FRL was edited with the objective of defining public finances norms orientated to the responsibility in the fiscal management. The objective of the present study consists of proposing a conceptual model of costs to be applied in the administration of the Federal Justice â SE, which can allow the analysis of the costs per activities/processes, helping the managers in the decision-making process. Methodologically, the descriptive research, by means of a case-study, was based on the analysis of the system of costs â ABC, available in the pertinent bibliography, as well as in the colecting and apreciation of the data inerent to the process being studied. Based on the information related to the expenditures previewed and made to the analyzed processes, item 13, letters âa/eâ of the Dissertation, it has been possible possible to define the following directing measures: a) The administrationâs adoption of previdences in order to make activities related to the functional capacitating possible, inside the own institution or the city where it is based, as a way to promote a higher number of training activities with the lowest cost. b) The necessity of prevention maintainance of the equipment by the Administration was found for a higher durability of them, moving the resources to investments in areas with a higher lack of these resources, according to the administrative convenience. c) The adoption of measures to increment the funds destinated to the training and professional development of the servers, as well as to invest in technological aspects, as a way to guarantee the safety of the information through computing. d) Enlargement of the budget to the technological improvement and/or training activities looking forward to giving opportunities for the professional growth of the servers who execute their labor activities; e) Pointing out that the adoption of process statistics would be indispensable, through means of the subsectionâs installation, to evaluate the costeffectiveness of the expenditure, in order to accomplish the objective. If thereâs a demand that justifies the action, we would conclude that if the judicial ammendment that determines the jurisditional decentralization was successful. The conclusion is that, the appliable conceptual model, for its characteristics, was the ABC system, making the acknowledgement of the presented results possible

ASSUNTO(S)

administracao publica gestÃo pÃblica adminstraÃÃo pÃblica responsabiblidade fiscal

ACESSO AO ARTIGO

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