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Management of Costs in Public Administration: A Case Study at the Hospital Colônia do Carpina – Parnaíba – PI

2017; Volume: 05; Issue: 08 Linguagem: Inglês

10.32749/nucleodoconhecimento.com.br/business-administration/management-of-costs-in-administration-public

2448-0959

Amanda Rodrigues Pereira, Kylvia Maria Sousa Herculano, Jonas Guimarães, Simone Cristina Putrick, Carla Viana Dendasck,

Business and Management Studies

The Fiscal Responsibility Law (LRF) requires that public entities manage public resources in a way that generates efficiency in the results of their activities, also demonstrates the importance of a System of Costs for Public Administration.The present study aims to analyze the use of a cost system as a managerial tool in the decision making process in public hospitals.The study shows the requirements of laws, as well as concepts and definitions, presenting the various forms of methods that are used by Cost Accounting to calculate and evaluate management results.This is an exploratory research, with a qualitative approach and a case study is carried out specifically in the accounting sector of the Hospital Estadual Colônia do Carpina (HCC).In the analysis it was observed that the instrument adopted at the hospital calculates the costs through a non-complex system which reduces the accuracy of the information used in the decision-making process.Finally, the work considers the importance that the RFL imposes on the public administration, in which it seeks the efficiency and transparency of public accounts.