altera o do D Tue, 27/12/11, AM. decreto /11 . http://www. Eles atualizam constantemente. Brasilia, Diário Oficial da União, May 5, legislacao/ legislacao ———, “Decreto No. – Dispõe sobre a Unificação. other provisions. Available on: br/ccivil_03/decreto/ dhtm>. Access on: July 4, BRASIL. Law No. , of May 16,

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Passarelli et alp. Please enter your name here. It also provides users with information about the data so that the services are provided at a considerable cost, so that it can avoid wastage by seeking improvement in the quality of services. Pearson Prentice Hall, These are management tools that are able to generate information in order to reduce the costs of services without losing quality competence.

Ruimar Batista, The HCC is a Hospital-Colony, which housed and in the middle of the millennium hosts people who contracted leprosy.

In its early days, Cost Accounting was mainly concerned with the valuation of inventories plabalto industrial companies, which is a much more complex procedure than in commercial ones, since it involves much simpler purchase and resale of goods. The intellectual property rights in the recording industry.

Martins defines expenditure as: Regarding the objectives presented, this research is classified as exploratory. And even with legislation requiring the implementation of a cost-effective system, few hospitals use it.

The purpose of the Federal Accounting System is to record the acts and facts related to the budgetary, financial and patrimonial administration of the Union and show: We sought to present concepts related to the proposed theme through bibliographic research and to deepen the subject in the institution researched through an interview with the person responsible for the accounting sector.

According to Martinsthis method hurts accounting principles, especially that of Competence and Confrontation. The Federal Constitution also reinforces in its articles 37 and 70, that the public administration obey to the principles of efficiency and of economy, respectively. The costs are established so that the objectives can be reached in the determination of the profit, the control of the operations and the decision making.


The standard costing method can be used 9382 an auxiliary technique, which is used together with another costing method, which is judged to be more efficient by management, become a powerful decision-making tool, and accompany budgetary, financial and patrimonial These are planatlo tools that are able to generate information in order to reduce the costs of services without losing quality competence.

Through the application of the questionnaire found that the hospital has a single accounting sector, which provides dereto cost information to the administration. Gabriel Rabelo e Luciano Rosa: Some people have been living in the hospital for a number of years now, many people have been hospitalized to treat themselves and returned home, others have been abandoned by the family, and finally others are there because they do not have a family.

It provides for the devreto of the cash resources of the National Treasury, updates and consolidates the pertinent legislation and giv es others Available in: The direct cost nomenclature comes from the fact that most variable costs are direct costs in almost all products.

According to Martins expenditure refers to expenses with good or service consumed directly or indirectly to obtain revenues. With the 2nd Industrial Revolution and the growth of the technology of the industries appeared the need to manage the organizations.

Estatui General Standards of Planaltp Law for the preparation and control of budgets and balance sheets of the Union, the States, the Municipalities and the Federal District. Institucional Scanned Document – capes.

Controllership and governance in public management. Help me to find this decreto pdf download. The Fiscal Responsibility Law LRF requires that public entities manage public resources in a way that generates efficiency in the results of their activities, also demonstrates the importance of a System of Costs for Public Administration.


You have entered an incorrect email address! Flag for inappropriate content. According to Slomskicosting is understood as the form of attribution of costs to a given product or service. D – Planalto ; Art.

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In Law Thus accounting gained strength by developing specific areas such as financial accounting and managerial accounting, assisting companies in their management. The case study is characterized by the deep and exhaustive study of one or a few plannalto, in order to allow its detailed and comprehensive knowledge, a task practically impossible by the other types of design considered.

For Lakatos and Marconip. It establishes public finance standards for fiscal responsibility and provides other measures.

SLOMSKI states that when starting work to meet the customer’s request, start up in the proce ss of accumulation of costs by order, and at the end of production will be accumulated all costs related to the products or services requested by the customer, regardless of the elapsed time. The increasing use of Matrix Structures in public administration. The most confused terms are: Eles atualizam ui o de Receita Or ament ria.

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The choice of method should be supported by the availability of information and the decrrto of resources needed to obtain planslto information. XVIII there was almost only financial or general Accounting, which was sufficient to serve the commercial enterprises of the Mercantilist Age.

The first chapter, entitled Theoretical Rationale, discussed the literature review carried out during the research and presenting the authors’ expression about the origin of accounting their basic concepts, methods of costing and accounting in the public sector and in hospital environments.

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