Detalhes bibliográficos
| Ano de defesa: |
2018 |
| Autor(a) principal: |
Sanches, Clauber Louzada
 |
| Orientador(a): |
Santos, Fernando de Almeida |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
|
| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
|
| Departamento: |
Faculdade de Economia, Administração, Contábeis e Atuariais
|
| País: |
Brasil
|
| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://tede2.pucsp.br/handle/handle/20943
|
Resumo: |
This work aims to analyze the methodology of measurement of depreciated replacement cost of specialized realty in the state of São Paulo, developed by the State Comptroller General's Office applied to the AME of São José do Rio Preto. This work is justified by the importance of the management of public assets, in this specific case, the construction of the AME of São José do Rio Preto, of the State Health Department, and its reliable representation in the accounting records of the state of São Paulo. The nature of this research was made up by means of qualitative analyzes – regarding the data received, and quantitative analyzes – regarding the results obtained by the CGE. We analyzed the procedures applied by SES through the CGE according to the guidelines for measuring the depreciated replacement cost presented by the conceptual structure. This study concludes that the adoption of the concepts of measurement bases presented by NBC –T SP – Conceptual Framework Applied to the Public Sector, by CGE, allowed the development of a feasible methodology for application in the AMEs of the state of São Paulo |
