MUNICIPAL COSTS SYSTEM: CHALLENGES, OBSTACLES AND PERCEPTIONS IN THE CASE OF THE MUNICIPALITY OF VILHENA, STATE OF RONDONIA

Among the many changes promoted in the accountancy of the public sector, one of the major ones is the implantation of the cost system, but there was not time determined for such  an implantation. However, there will be for 2014. Up to the moment, the municipality of Vilhena, State of Rondonia, has n...

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Principais autores: Carneiro, Alexandre de Freitas, Mittmann, Rosana Aparecida Almeida Correia, de Souza, José Arilson, Rodrigues, Sidiney
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/4151
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collection Portal de Pediódicos Eletrônicos da UFRN
language por
format Online
author Carneiro, Alexandre de Freitas
Mittmann, Rosana Aparecida Almeida Correia
de Souza, José Arilson
Rodrigues, Sidiney
spellingShingle Carneiro, Alexandre de Freitas
Mittmann, Rosana Aparecida Almeida Correia
de Souza, José Arilson
Rodrigues, Sidiney
MUNICIPAL COSTS SYSTEM: CHALLENGES, OBSTACLES AND PERCEPTIONS IN THE CASE OF THE MUNICIPALITY OF VILHENA, STATE OF RONDONIA
author_facet Carneiro, Alexandre de Freitas
Mittmann, Rosana Aparecida Almeida Correia
de Souza, José Arilson
Rodrigues, Sidiney
author_sort Carneiro, Alexandre de Freitas
title MUNICIPAL COSTS SYSTEM: CHALLENGES, OBSTACLES AND PERCEPTIONS IN THE CASE OF THE MUNICIPALITY OF VILHENA, STATE OF RONDONIA
title_short MUNICIPAL COSTS SYSTEM: CHALLENGES, OBSTACLES AND PERCEPTIONS IN THE CASE OF THE MUNICIPALITY OF VILHENA, STATE OF RONDONIA
title_full MUNICIPAL COSTS SYSTEM: CHALLENGES, OBSTACLES AND PERCEPTIONS IN THE CASE OF THE MUNICIPALITY OF VILHENA, STATE OF RONDONIA
title_fullStr MUNICIPAL COSTS SYSTEM: CHALLENGES, OBSTACLES AND PERCEPTIONS IN THE CASE OF THE MUNICIPALITY OF VILHENA, STATE OF RONDONIA
title_full_unstemmed MUNICIPAL COSTS SYSTEM: CHALLENGES, OBSTACLES AND PERCEPTIONS IN THE CASE OF THE MUNICIPALITY OF VILHENA, STATE OF RONDONIA
title_sort municipal costs system: challenges, obstacles and perceptions in the case of the municipality of vilhena, state of rondonia
description Among the many changes promoted in the accountancy of the public sector, one of the major ones is the implantation of the cost system, but there was not time determined for such  an implantation. However, there will be for 2014. Up to the moment, the municipality of Vilhena, State of Rondonia, has not had a cost system. For that reason, this study has as main object to answer the following question: which are the factors that determine the difficulties to the implantation of a cost system in the municipality of Vilhena? Also, specifically, it was sought to analize the perception of administrators and officials on the knowledge of the cost system. The method was a case study in this municipality, field research, and the form, interviews and documental analysis were used. It was utilized data tabulation by comparisons to analyze the answers of the 17 interviews. The data were analyzed by comparison of answers and, also, with descriptive statistics with relative frequency. It was concluded that some factors make it difficult the implantation and development of the cost system, such as lack of knowledge of the administrator, lack of interest in this kind of control, lack of skilled and trained officials (mainly in the area of information technology), lack of studies on the area and of activities planning. Keywords: Cost system. Public sector. Municipality.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2013
url https://periodicos.ufrn.br/ambiente/article/view/4151
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spelling oai:periodicos.ufrn.br:article-41512019-10-09T22:35:16Z MUNICIPAL COSTS SYSTEM: CHALLENGES, OBSTACLES AND PERCEPTIONS IN THE CASE OF THE MUNICIPALITY OF VILHENA, STATE OF RONDONIA SISTEMA DE COSTOS MUNICIPAL: DESAFÍOS, OBSTÁCULOS Y PERCEPCIONES EN EL CASO DEL MUNICIPIO DE VILHENA, RONDÔNIA SISTEMA DE CUSTOS MUNICIPAL: DESAFIOS, OBSTÁCULOS E PERCEPÇÃO NO CASO DO MUNICÍPIO DE VILHENA, RONDÔNIA Carneiro, Alexandre de Freitas Mittmann, Rosana Aparecida Almeida Correia de Souza, José Arilson Rodrigues, Sidiney Among the many changes promoted in the accountancy of the public sector, one of the major ones is the implantation of the cost system, but there was not time determined for such  an implantation. However, there will be for 2014. Up to the moment, the municipality of Vilhena, State of Rondonia, has not had a cost system. For that reason, this study has as main object to answer the following question: which are the factors that determine the difficulties to the implantation of a cost system in the municipality of Vilhena? Also, specifically, it was sought to analize the perception of administrators and officials on the knowledge of the cost system. The method was a case study in this municipality, field research, and the form, interviews and documental analysis were used. It was utilized data tabulation by comparisons to analyze the answers of the 17 interviews. The data were analyzed by comparison of answers and, also, with descriptive statistics with relative frequency. It was concluded that some factors make it difficult the implantation and development of the cost system, such as lack of knowledge of the administrator, lack of interest in this kind of control, lack of skilled and trained officials (mainly in the area of information technology), lack of studies on the area and of activities planning. Keywords: Cost system. Public sector. Municipality. Entre las muchas mudanzas promovidas em la contabilidad del sector público, una de las principales es la implementación del sistema de costos, pero no había plazo determinado para tal implementación.  Sin embargo, habrá para 2014. Hasta el momento, el municipio de Vilhena, Estado de Rondônia, no tiene un sistema de costos. Por esta razón, este estudio tiene como objeto principal contestar la seguinte cuestión: ¿ qué factores determinan las dificultades para la implementación de un sistema de costos en el municipio de Vilhena? También se buscó analizar  la percepción de los gestores y servidores sobre el conocimiento del sistema de costos. El método fue un estudio de caso en ese municipio, investigación campo, y se utilizaron el formulario, entrevistas y análisis documental. Se usó la tabulación de datos por comparaciones para analizar las respuestas de las 17 entrevistas. Se analizaron los datos por comparación de respuestas y, incluso, com estadística descriptiva con frecuencia relativa. Se concluyó que algunos factores dificultan la implementación y desarrolho del sistema de costos, como falta de conocimento del gestor, falta de interés en este tipo de control, falta de servidores especializados y capacitados (principalmente en la área de tecnologia de información), falta de estudios en la área y de planeamiento de las actividades. Palabras clave: Sistema de costos. Sector público. Municipio. Dentre as muitas mudanças promovidas na contabilidade no setor público uma das principais é a implantação do sistema de custos, mas não havia prazo determinado para tal implantação. No entanto, haverá para 2014. Até o momento, o município de Vilhena, Estado de Rondônia, não possui um sistema de custos. Por esta razão, este estudo tem como objetivo principal responder à seguinte questão: quais os fatores que determinam as dificuldades para a implantação de um sistema de custos no município de Vilhena? Também, especificamente, procurou-se analisar a percepção dos gestores e servidores sobre o conhecimento de sistema de custos. O método foi um estudo de caso nesse município, pesquisa de campo, e utilizou-se o formulário, entrevistas e análise documental. Utilizou-se a tabulação de dados por comparações para analisar as respostas das 17 entrevistas. Analisaram-se os dados por comparação de respostas e, ainda, com estatística descritiva com frequência relativa. Concluiu-se que alguns fatores dificultam a implantação e desenvolvimento do sistema de custos como a falta de conhecimento do gestor, a falta de interesse desse tipo de controle, a falta de servidores especializados e capacitados (principalmente da área de tecnologia da informação), falta de estudos na área e de planejamento das atividades. Portal de Periódicos Eletrônicos da UFRN 2013-09-10 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/4151 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 5 No. 2 (2013): Jul./Dez.; 53-67 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 5 Núm. 2 (2013): Jul./Dez.; 53-67 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 5 n. 2 (2013): Jul./Dez.; 53-67 2176-9036 por https://periodicos.ufrn.br/ambiente/article/view/4151/3389 Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036

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