Gestão de custos aplicada à administração pública: estudo de caso em uma delegacia de polícia civil

Abstract

This work aimed at the implementation of a system costing the public administration in order to identify if it is possible, thus improving the quality of expenditure, as well as promoting an aid administrator in public administration. This is because in the present scenario is not enough that the government only provides these services, they must be provided with satisfactory, efficient and economical manner to the community. It is necessary, therefore, that public managers know the costs of their organization, so that they can make the best decisions among the available alternatives. For the application of the costing methodology in this research, the organization was chosen to Civil Police of Pato Branco in Paraná and the system used for cost management was the method of activity-based costing. The results showed that the cost management can help the manager to see where resources are being allocated, enabling the correction of flaws in the allocation of resources, avoiding waste and even embezzlement. Thus, cost management helps the administrator not only to spend less, but better.