Resumo:
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.
