Detalhes bibliográficos
| Ano de defesa: |
2017 |
| Autor(a) principal: |
SANTOS, Robson Bento
 |
| Orientador(a): |
GOMES, Anailson Márcio |
| Banca de defesa: |
GOMES, Anailson Márcio,
LEITÃO, Carla Renata Silva,
HOLANDA, Victor Branco |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Universidade Federal Rural de Pernambuco
|
| Programa de Pós-Graduação: |
Programa de Pós-Graduação em Controladoria
|
| Departamento: |
Departamento de Administração
|
| País: |
Brasil
|
| Palavras-chave em Português: |
|
| Área do conhecimento CNPq: |
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| Link de acesso: |
http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/7546
|
Resumo: |
The present research had as objective to investigate in the literature among the available models of cost information calculation which one meets the accounting essence and can be use by the Brazilian federal university. For that it was considered as Accounting Essence the International Federation of Accountants (IFAC) recommendations which represents the international accounting standard applied to the public sector. Through a study of the universe, characterized by 66 federal universities existing in Brazil in 2015, it was proceeded with a bibliographical, descriptive, empirical and applied research, being a critical analysis to the calculation models by means of the confrontation between the variables considered in each model and the conceptual foundations provided by IFAC. The university datas refer to the year of 2015 e was extracted from the official accounting system of União (SIAFI), through the Tesouro Gerencial subsystem. This research results indicate that, from the point of view of the cost object "Cost of the Agencies", the Machado (2002) model is the one wich points out the closest results to the IFAC recommendations. The Reinert (2005) model proved to be more effective for purposes of calculating the object "Cost of Activities-End”. Regarding the object "Cost of Programs and Budgetary Actions", none model showed effective in providing the basic assumptions to be considered in the calculation. |
