Sistema de custos na administração pública: análise da implantação do método ABC em um município de pequeno porte

Abstract

The present work had as objective analyzes the implantation of the costing method based on activities - ABC (Activity Based Costing) in a municipal district of small load, seeking to the contextualização due to the innovations in the government administration. They were analyzed, in agreement with the theoretical fundamentação, the concepts related to the public administration, your planning and control, the accounting of costs and the costing method ABC. The research is classified as applied and the used method was the research-action. To be reached the objective of the research, it was used bibliographical and documental research initially. It was done necessary, still, the accomplishment of interviews through questionnaire, with the involved servers. With the application of ABC it was possible the visualization of the costs through the analysis of the activities executed inside of the Program of Immunization of the Municipal Clerkship of Health of the Municipal district. The research revealed that ABC can be applied in a municipal district of small load and that should have a high compromising of the public manager, because the supplied data will serve as subsidy for electric outlet of decisions as programs for the reduction of costs and of improvement of processes, aiding, like this, the municipal district to become more efficient.