CUSTOS NO SETOR PÚBLICO: DESAFIOS NA IMPLANTAÇÃO DE UM SISTEMA DE CUSTEIO NAS INSTITUIÇÕES FEDERAIS DE ENSINO TÉCNICO E TECNOLÓGICO

Abstract

The Public Accounts is going through an important time to focus changes and consequently the accounting practices. This new vision seeks rescue in the public sector the Heritage as an object of study of accounting and in developing mechanisms for evaluation and control of management of public resources. In this context, the control of public sector costs is being strongly demanded by standard-setting bodies, and society as a support tool for the evaluation of public management. Thus, the overall goal is to investigate which costing methods has been adopted by the Federal Institutions of Technological Education. Specifically, the objectives are to identify costing methods that have been adopted by the Federal Institutions of Education Technical and Technological Advice; Verify whether such data are used in the planning of the institution; Identifying the difficulties of implementation of the costing method. a qualitative research using the "intensive direct observation" will be held, with the unstructured interview technique, concerned to analyze and interpret and provide analysis of the investigations, habits, attitudes, behavior trends. The universe and sample are the same, considering that will be composed of 38 Federal Institutes, 02 CEFETs and the College Pedro II. only be selected career employees that work or have worked in the fields of accounting and management of these bodies, with a maximum of one per organ, preferably the High Provost Management Administration or similar. Data collection will be done by collecting data on the Pro-Rector of Directors or Board of Directors of each entity of structured and unstructured way, and will be treated in a statistical way with critical analysis of the answers obtained from respondents. It is expected as a result of research offer contribution to the better identification of the general needs of users, highlight the importance of cost management in public administration, and to demonstrate the methods could be considered more suitable for implementation in this sphere of government