Os avanços gerenciais e as alterações na contabilidade pública : um estudo conceitual

Abstract

There have been many changes in the last decade in the Brazilian Public Accounts. Driven by the need for convergence of accounting standards applied internationally with the requirements that already exist in the Brazilian legal framework, but were not practiced in public administration, returned to the subject of discussion. Among the changes, the mandatory implementation of a cost system in the public sphere, which represents an important tool in public management. Given this, the aim of this paper is to conceptualize the necessary procedures for the implementation of a cost system in public administration from the standpoint of doctrine. Were analyzed according to the theoretical, the differences between public and private accounting, the innovations brought by the Brazillian Accounting Standards Applied to the Public Sector - NBCASP, concepts related to management and administration procedures for the implementation of a cost system in public administration. The research method used was qualitative, with bibliographical research and documentary. With the implementation of a cost system in public administration becomes possible to check waste and assess the relationship between costs and benefits of various policy options available, enabling the attendance of the public interest with less cost and greater efficiency and effectiveness.