Contabilidade de custo no setor público brasileiro: importância, uso e nível de implantação

Abstract

The public sector has been going through changes in management, motivated, above all, by the scarcity of resources and the need to optimize services. Cost accounting can help by providing structured and reliable information. In the context of public administration, systems must be developed in order to enable the adequate calculation, appropriation and management of costs, meeting the needs of users and contributing to transparency in the application of public resources. It is considered that the use of cost systems is a necessity motivated by the economy and by legal determinations and that, in their development, traditional, strategic or combined methodologies can be used. In this context, the objective is to verify the use of cost systems in the public sector, based on national scientific literature. The methodology for data collection was based on: Science Direct, Digital Library of Theses and Dissertations, Scielo, Capes Periodicals. In the end, relevant articles, works and books were selected and aligned with the theme. It is concluded that the use of cost systems, mainly in the Brazilian public sector, is far from being consolidated. However, as shown by the studies carried out, in addition to this implementation being a result of legal requirements and legitimation needs in front of users, more relevant than that are the benefits it can provide.