Costs system in the Public Sector
A study in the Federal Universities of in Pará
Abstract
The present study aims to verify the adoption of the Cost System in Federal Universities lo-cated in the city of Belém do Pará, which have the largest institutional indicator, through a case study represented by the universities: Universidade Federal do Pará (UFPA) and Federal Rural University of Amazonia (UFRA). It is characterized as an exploratory study, with a qualit-ative approach, carried out through bibliographical research, documentary and fieldwork with the Administrative-Financial sectors of UFPA and UFRA. The analyzed results of the HEIs under study, although they have financial and accounting structures, do not adopt specific systems to measure costs, and therefore do not foresee the partial costs to maintain their units. Therefore, it is considered that the lack of implementation of the Cost System makes it difficult to make decisions and quality of expenditure, so it is proposed that entities consider the implementation process as a priority.
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Copyright (c) 2019 Francilene Cadete Costa, Jayme Nascimento Silva, Leila Marcia Elias, Mauricio Dias Da Silva
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