Análise do processo de implantação da apuração de custos em uma instituição federal de ensino superior utilizando o sistema de informações de custos do Governo Federal-SIC

Abstract

The Brazilian Public Administration is responsible for developing improvements in its accountability processes, in other words, in procedures related to the transparency of government practices and the duty to account for the use of its resources, with a view to promoting management efficiency. In such context, there is a need for cost disclosure in the Brazilian public sector, mainly due to the contrast between the public scarcity of resources, against the basic need to maintain the “machine”, and the search for new investments. Federal legislation makes the calculation of costs in Public Accounting mandatory, and, in consequence, the federal government and its respective control agencies have demanded their disclosure among other entities. Considering these legal and governmental impositions, as well as the difficulties of implementing a systematic calculation of costs by Federal Institutions of Higher Education (IFES), this paper aims to analyze the process of implementing this structure at the Federal University of Itajubá (UNIFEI), based on the flow of procedures developed by the National Treasury Secretariat (STN), having as a preponderant factor the effective use of the Federal Government Cost Information System (SIC). The action research was the research method adopted, since the study consisted of the application of practice, together with theoretical investigation, to solve a specific problem, in addition to having been able to correlate the phases of this method with the steps of the SIC implementation flow proposed by the STN. Therefore, after all the analysis carried out during the SIC implementation process at UNIFEI, verifying its strengths, difficulties, actions performed, and recommendations for improvement, an implementation flow was proposed with the steps identified as essential for the effective implementation in a Ifes, through the comparative examination between the best practices of different authors and the STN model. Finally, we concluded that the data provided during all phases of the process, as well as those obtained through the SIC, resulting from the costing methodology adopted, were able to generate useful information capable of being used in the future in the system management phase in order to collaborate in the measurement and disclosure of costs, as well as in support of decision-making by managers. We hope that this work has contributed to the debate in the area of costs in public service, presenting options and solutions regarding the real difficulties for the effective implementation of a system for calculating costs in Brazilian Ifes.