Sistema de custos ABC: um marco referencial na aplicaÃÃo ao Detran-AL

AUTOR(ES)

Ariette de GusmÃo Pedrosa

DATA DE PUBLICAÇÃO

2008

RESUMO

This dissertation identifies on the literature the elements that guide and evidences the cost system ABC to be used in DETRAN-AL as a management tool, making capable the optimization of the available resources and analysis of costs-benefits. The methodological proceedings adopted for this study required that the costs were separated. The adopted methodological procedures for this study requested that the costs were separate for centers of costs that are consumed by the resources and that, in this time, are addressed to the activities and finally to the rendered services. In first place, it was made a tracing of the expenses, identification of what resources belong to the activities, listed the most important, for later, to extinguish them or to allocate them to the due services. Were also used techniques of evaluation of expenses. The counting structure of the SIAFEM (Integrated System of the Financial Administration of States and Cities) was analyzed and the possibility of its integration with the expenses system of the DETRAN. The adopted interviews with the managers, the field research and bibliographical, and the collect and analysis of information for the accomplishment of the study, made possible a better understanding of the real aspects and the measurement of the studied problem. Is concluded that the importance of the appropriate choice of a system of expenses, applied to the public section should attend legal characteristics and other peculiarities of the activity. It should be taken in consideration, aspects as the organizational structure, the capacity of the technique team and what information it wants to obtain

ASSUNTO(S)

contabilidade pÃblica public section engenharia de producao accounting of costing setor pÃblico contabilidade de custeio public accounting

Documentos Relacionados

• O papel social da ouvidoria como garantia de um serviÃo pÃblico de melhor qualidade: a proposiÃÃo de um modelo para o DETRAN-AL
• Proposta para implantaÃÃo de um conjunto de aÃÃes prevencionistas no campo da seguranÃa do trabalho no Detran-AL
• ProposiÃÃo de melhorias nos procedimentos operacionais internos do DETRAN/AL atravÃs do sistema de gestÃo da qualidade
• Sistema de InformaÃÃo Gerencial (SIG) uma proposta na integraÃÃo dos processos da cadeia de suprimentos e gestÃo administrativo-financeira do DETRAN/AL
• Tributos como forma de controle da poluiÃÃo e instrumento de preservaÃÃo ambiental: AplicaÃÃo ao sistema jurÃdico brasileiro