Sistema de custos no setor público: um estudo no Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Sul

Abstract

The cost system has several applications for governance in the public sector, including support for planning, decision-making, monitoring, performance evaluation, transparency, accountability, and responsibility processes. In this sense, several regulations have emerged and are being improved to establish standards to be observed in the implementation of the cost system. Additionally, the Federal Court of Auditors (TCU), through TCU Ruling No. 1,078/2004, determined measures for the adoption of a cost system in federal public institutions. To comply with this requirement, in 2011 the National Treasury Secretariat (STN) created the Cost Information System (SIC) to be used by federal public institutions. This system provides managers with information to support government decisions on more efficient allocation of resources and create the conditions for improving the quality of public spending. Despite this, it is observed that many institutions still do not have this system implemented, as is the case of the Federal Institute of Education, Science, and Technology of Rio Grande do Sul (IFRS). Given this context, this dissertation aimed to propose a system for implementing the Federal Government's Cost Information System (SIC) in IFRS. To this end, the Design Science Research method was applied to develop the proposed artifact, which was operationalized through a focus group composed of members of IFRS senior management. As a result of the study, it was concluded that all phases of the artifact development process contributed to structuring the costing methodology to be adopted in the implementation of the SIC, which will enable obtaining cost information for the preparation of government planning and budgeting instruments, as well as compliance with the normative provisions that establish the mandatory nature of a cost system in public administration. [resumo fornecido pelo autor]