altera o do D Tue, 27/12/11, AM. decreto /11 . http://www. Eles atualizam constantemente. Brasilia, Diário Oficial da União, May 5, legislacao/ legislacao ———, “Decreto No. – Dispõe sobre a Unificação. other provisions. Available on: br/ccivil_03/decreto/ dhtm>. Access on: July 4, BRASIL. Law No. , of May 16,

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Discrimination, stigma and prejudice, the various problems that the people affected by leprosy in the Colony are concrete evidence that the Colonial Hospitals in the country are taken seriously and consequently the leprosy in the country has not been taken planzlto.

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According to Beurenpage 86 the bibliographic research, “aims to gather information and prior knowledge about a problem for which the answer is sought.

Depending on the nature of manufacturing, accumulation systems can be classified in two ways: These are management tools that are able to generate information in order to reduce the costs of services without losing quality competence.

Usually these activities are classified as commercial, administrative or financial expenses. As we saw the need to comply with legislation through a system of costs in hospital institutions, the following question is asked: The accrual system by order costs are accumulated to meet a particular specific order or service order. According to Olivaseveral Brazilian hospitals, both in the private sector and in the public sector, saw the importance of using strategic planning and management as the basic principle for their development and growth.

This pdf document is presented in digital edition of truly free study guide by robert morris and it can be searched throughout the net in such search engines as google, bing and yahoo.

We sought to present concepts related to the proposed theme through bibliographic research and to deepen the subject in the planalti researched through an interview with the person responsible for the accounting sector. The Fiscal Responsibility Law LRF requires that public entities manage public resources in a way that generates pkanalto in the results of their activities, also demonstrates the importance of a System of Costs for Public Administration.


It is a value that the company finds difficult to achieve, but not impossible. The process of improvement in an organization calls for the use of an information system in which to support the decisions adopted. Article 79 of Decree-Law no. Benefits to Publish Contact. Depending on the volume of production, the variable costs are also classified, which are those that vary according to the volume of activity of the company, that is, the larger the quantity that is produced, the greater the consumption.

For Crepaldi”is the payment of the purchase of a good or service. The unit cost of each order will be equal to the total cost divided by the unit number. These areas of accounting began to assist in the management of companies, since they provided information that was necessary for the control and planning of organizations, dwcreto assisting managers through planalro measurement of financial information SOUZA, For Plnalto and Marconip.

The increasing use of Matrix Structures in public administration. The direct cost nomenclature comes from the fact that most variable costs are direct costs in almost all products. Examples of expenses include the purchase of raw materials, expenses with board fees, hiring of various services, etc. In the end, ideal standard cost would be a long-term goal of the company, not fixed for the next year or for a given month Martins, Will be grateful for any help! The Federal Constitution also reinforces in its articles 37 and 70, that the public administration obey to the principles of efficiency and of economy, respectively.

The expense can be a cost, investment or expense. Inthe Apostleship of Charity built a house in the vicinity of Teresina, in order to accommodate those people who had contracted the disease, initially 3 people, but 933872 place was home to 16 people after the death of the last person who lived in the Teresian isolation and, by determination of the State Government, the place was later occupied by an airfield. It should be noted that the events occurring are accounted for on an accrual basis.

The State itself is still initiating these new public accounting practices, even because the supervisory bodies themselves: With the 2nd Industrial Revolution and the growth of the technology of the industries appeared the need to manage the organizations. The most confused terms are: After all, its main objective is to establish a basis for comparing what happened to costs and what should have happened, a method that can be used as an auxiliary technique.


It is considered wasteful activities that do not add value to the company, generating cost for company, lost time and not making a profit.

V — the costs of programs and units of the Federal Public Administration; The objective of the public sector is not to obtain profits, but to control costs, generating a better application of resources. In its early days, Cost Accounting was mainly concerned with the valuation of inventories in industrial companies, which is a much more complex procedure than in commercial ones, since it involves much simpler purchase and resale of goods.

To calculate this system, raw materials, direct labor and other costs must be aggregated.

The case study is characterized by the deep and exhaustive study of one or a few objectives, in order to allow its detailed and comprehensive knowledge, a task practically impossible by the other types of design considered.

In view of the above, it is considered necessary a cost system that provides a better use of palnalto and optimizes the use of resources, promoting the emergence of alternatives more appropriate to the financial strategies outlined.

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Brazilian law requires that public entities assess their costs, demonstrate efficiency and present the economic results of their activities. It is a good or service consumed abnormally and involuntarily. The main purpose of any costing method is to determine the cost incurred in the process of producing goods or rendering services. Time-of-production calculations would be made on the basis of minute timing and movement studies, with experiments using the plana,to employee observed over a period of time, not considering their oscillating productivity during the day.

Management of Costs in Public Administration: