Título:	Um modelo de custo aplicado ao setor público sob a visão da accountability
Autor(es):	Dantas, José Marilson Martins
Orientador(es):	Theóphilo, Carlos Renato
Assunto:	Setor público - Brasil Accountability Custos
Data de publicação:	24-jan-2020
Data de defesa:	19-jul-2013
Referência:	DANTAS, José Marilson Martins. Um modelo de custo aplicado ao setor público sob a visão da accountability. 2013. 184 f., il. Tese (Doutorado em Ciências Contábeis)—Universidade de Brasília, Brasília, 2013.
Abstract:	International crises who see happening in ever shorter intervals, making it clear that the process of globalization led to a relationship of interdependence and cooperation among the various economies of the planet. The public sector has significant share in this scenario, highlighting its importance in building economic stability. In this context, the International Federation of Accountants-IFAC mission is to serve the public interest by contributing to the development of standards and encouraged the adoption and implementation of International Accounting Standards for the Public Sector called ( IPSAS ). Brazil has sought to adopt IPSAS and contribute through the Brazilian Accounting Standard Technical NBC- T, being highlighted in 16.11, which specifically addresses cost system applied to the public sector. How important experience cost applied to the public sector, we have the cost model proposed by the federal government that is formed of two parts dependent and complementary, being represented by a first information system costs-SIC and another for a Infrasig. This thesis proposed a system of costs applied to the public sector result from a conceptual and operational model global materialized in a infrasig that complements the model originally proposed for the SIC of the federal government. The proposed model, theoretical/conceptual and operational, was built based on the relationship of agency theory, the process of accountability and evaluation of the characteristics of the environment in which the Brazilian public sector is inserted in the Constitution defined and legally established, both the legal framework as conceptual, as a service. In addition to comply with all legal and operational assumptions , the cost Infrasig is focused on materializing the accountability process by generating cost information that can be compared by the organization itself and also between organizations , providing the ability to improve efficiency the application of public spending. The proposed model suggests a new accumulation system, costing system and costing method, specific to the public sector, which are adherent to generate a reliable and comparable information. The reports are proposed based on the variables that represent the general model of costs, defined as material input, labor, structure and client, providing information comparable cost structure of public sector management. The operating model resulting from the research is able to be used by the Union and other entities of the Federation, states and municipalities generating comparable cost information that can improve the process of managing the allocation of public resources. The public sector has significant share in this scenario, highlighting its importance in building economic stability.
Unidade Acadêmica:	Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) Departamento de Ciências Contábeis e Atuariais (FACE CCA)
Informações adicionais:	Tese (doutorado)—Universidade de Brasília, Universidade Federal da Paraíba, Universidade Federal do Rio Grande de Norte, Programa Multiinstitucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, 2013.
Programa de pós-graduação:	Programa de Pós-Graduação em Ciências Contábeis
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