Title:	Mensurando custos no serviço público : estudo de caso sobre a aplicação do método de custeio direto no cálculo do custo do parecer técnico emitido pelo departamento de cálculos e perícias da Advocacia-Geral da União
Authors:	Nascimento, David Victor Rocha do
Orientador(es)::	Fernandes, Bruno Vinícius Ramos
Assunto::	Serviço público - custos Método de custeio direto Advocacia-Geral da União (AGU)
Issue Date:	22-May-2015
Data de defesa::	31-Mar-2015
Citation:	NASCIMENTO, David Victor Rocha do. Mensurando custos no serviço público: estudo de caso sobre a aplicação do método de custeio direto no cálculo do custo do parecer técnico emitido pelo departamento de cálculos e perícias da Advocacia-Geral da União. 2015. 77 f., il. Dissertação (Mestrado em Ciências Contábeis)—Programa Multi-institucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, Universidade de Brasília, Universidade Federal da Paraíba, Universidade Federal do Rio Grande do Norte, Brasília, 2015.
Abstract:	The work aimed to identify the average cost of the technical opinion issued by the Department of Calculations and Expertise – DCP of the General Advocacy of Union, using the direct costing method. Sought, too, check the impact of indirect costs on this costing method. In addition to specific objectives identifying elements that given the managers of DCP, numeric values on the work performed, providing the future creation of efficiency indicators and collaborating in decision-making on the DCP. The choice by the direct method was by the recent importance given to this method in the work carried out by the Federal Government for the implementation of the Cost Integrated Information System, and also because not having been found in Brazilian literature works that approached this method in a practical way. As for the results, it was found an average cost per technical opinion of R$ 547.25 with R$ 498.53 of median both in January 2015 values. When you take into account the indirect costs calculated by the absorption method prorated by the area occupied, there has been a loss of information in the average value of the costs of 20% from January 2014 to July 2014. As the Direct Contribution Margin Average-MCDm of technical opinion for action object, it was found that as a rule the smaller demand, representing less than 10%, are responsible for higher MCDm by opinion. Already in relation to the type of calculation, the results showed that should be prioritized the processes that are at the stage of Embargos (art. 730-CPC), because they have the third highest MCDm by technical opinion of R$1,618,830.18 in addition to having the lowest percentage of 15% concordance. Finally, the direct method is not an entirely effective method for the calculation of costs of units projects budget files that share indirect costs with other. However, the little information loss is offset by the ease of application of method and resulting speed in carrying out the calculations. Therefore, the direct costing method provides information managers quickly and within a good level of reliability, providing time gain so that these managers can take measures more quickly while avoiding a higher consumption of unnecessary government spending.
metadata.dc.description.unidade:	Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) Departamento de Ciências Contábeis e Atuariais (FACE CCA)
Description:	Dissertação (mestrado)—Universidade de Brasília, Universidade Federal da Paraíba, Universidade Federal do Rio Grande do Norte, Programa Multi-Institucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, 2015.
metadata.dc.description.ppg:	Programa de Pós-Graduação em Ciências Contábeis
Licença::	A concessão da licença deste item refere-se ao termo de autorização impresso assinado pelo autor com as seguintes condições: Na qualidade de titular dos direitos de autor da publicação, autorizo a Universidade de Brasília e o IBICT a disponibilizar por meio dos sites www.bce.unb.br, www.ibict.br, http://hercules.vtls.com/cgi-bin/ndltd/chameleon?lng=pt&skin=ndltd sem ressarcimento dos direitos autorais, de acordo com a Lei nº 9610/98, o texto integral da obra disponibilizada, conforme permissões assinaladas, para fins de leitura, impressão e/ou download, a título de divulgação da produção científica brasileira, a partir desta data.
DOI:	http://dx.doi.org/10.26512/2015.03.D.18242
Appears in Collections:	Teses, dissertações e produtos pós-doutorado

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