Costs in public service: the cost management system of army.

Abstract

The Brazilian Fiscal Responsibility Law brought the obligation of the assessment of costs by the Public Administration. To make a contribution to the rule of law, this article aims to identify the most appropriate method of funding for assessment of costs in the public sector. To achieve the goal, touched up the main methods of funding, namely, Costs by Absorption, Direct Costs and Activities Based Costs, presenting the advantages and disadvantages of each. The concern of the federal government with respect to the assessment of costs was presented in the item that discusses the Interministerial Commission of costs. To better illustrate the subject matter, it is presented the method of costing in the Federal Public Administration.