Costing systems in municipal government: an application of cost management in the municipal secretary of agriculture and environment of São João do Oeste - SC

Abstract

The legislation of the public administration establishes a group of procedures that the municipal public manager should adopt to guarantee the efficiency in the administration of the public resources. The accomplishment of bidding processes in the acquisitions, the accounts rendered of the fiscal and budget administration, allow the reduction of costs at municipal level. In the accounting aspect, innovative tools as the elaboration of the social swinging, publication of simplified reports and use of the participatory budgeting, allow to increase the transparency levels. However an innovative tool that can improve the use of the resources and to enlarge the vision of the results of the administration in all of the sections of the municipal administration is the management cost. The study has as objective evaluates the costs of a municipal secretary of agriculture and environment of a municipal district of small load through the application of a system of cost management was the analyzed object in the Municipal Secretary of Agriculture and Environment of São João do Oeste SC. A descriptive research was done, through the case study and with quantitative approach, being used the accounting documents and reports of control of this section, with the application of the methodology of absorption costing. The results of the research demonstrate the viability of the implantation of an administration system with the use of the methodology of absorption costing. The found results serve as support to the managers of this secretary and enlarge the quality in the application of the public resources and their accountability rendered for the society.