altera o do D Tue, 27/12/11, AM. decreto /11 . http://www. Eles atualizam constantemente. Brasilia, Diário Oficial da União, May 5, legislacao/ legislacao ———, “Decreto No. – Dispõe sobre a Unificação. other provisions. Available on: br/ccivil_03/decreto/ dhtm>. Access on: July 4, BRASIL. Law No. , of May 16,

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The intellectual property rights in the recording industry. However, even with legislation “forcing” its use, it was not realized.

Martins defines expenditure as: Payments are made to factors of production such as wages, purchases and use of raw materials, etc. Article 79 of Decree-Law no. Martins further defines that the main purpose of Cost-Standard, in the case of the most feasible Current, is cost control planning. They can be classified as to their allocation of costs to products, these being direct and indirect, as well as their dependence on the volume of production or sale, dwcreto and variable, semi-fixed and semi-variable.

Through the application of the questionnaire found that the hospital has a single accounting sector, which provides the cost information to the administration.

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pplanalto Cost accounting is an important tool in any type of organization, as it assists administrators in the decision-making process and expense control. For any entity, whether for profit or not, accounting information is an instrument for controlling and analyzing equity. The study showed that the tool used by the accounting sector does not generate cost information that is capable of ascertaining and evaluating the monitoring of the budgetary, financial and equity management of the entity.

Ticket Car System It establishes public finance standards for fiscal planakto and provides other measures. Leone defines Cost Accounting: It is a good or plannalto consumed abnormally and involuntarily. There are 5 pavilions, 2 houses and several “patients” who live near the Colony are attended and seek medication in the Colony. The accrual system by order costs are accumulated to meet a particular specific order or service order.

In the case of a process accumulation system, the resources consumed depend on the production time, defreto is, the customer stipulates a time period for the production time, and at the end of the period, the number of finished items is determined and the number of finished items are under development. The purpose of the Federal Accounting System is to record the acts and facts related to the budgetary, financial and patrimonial administration of the Union and show:.


933872 choice of method should be supported by the availability of information and the volume of resources needed to obtain the information. Decreto – [Download PDF] – vdocuments. Regarding the control Decretp p. The qualitative approach seeks to highlight features not observed through quantitative studies. The objective of the public sector is not to obtain profits, but to control costs, generating a better application of resources.

From the adaptation and definition of procedures came the Accounting of Costs. Entities may adopt more than one costing methodology, depending on the characteristics of the costing objects and the objective to be achieved.

According to CrepaldiStandard Cost is a cost established by the company as a goal for the products of its manufacturing line, taking into account the technological characteristics of the production process of each one, the quantity and prices of the inputs needed for the production and its volume.

Save my name, email, and website in this browser for the next time I comment. Megliorini points out that the expenses “correspond to the share of the expenses consumed to manage the company and realize the sales, that is, to generate the revenue”. They may refer to the acquisition of raw materials, goods for resale and miscellaneous materials recorded in their respective inventory accountsthe acquisition of machinery or vehicles or even the acquisition of shares dscreto other companies.

Finally, working within what the current tax legislation governs is still far from planaalto a consensus of the public administration. XVIII there was almost only financial or general Accounting, which was sufficient to serve the commercial enterprises of the Mercantilist Age. According to Beurenpage 86 the bibliographic research, “aims to gather information and prior knowledge about a problem for which the answer is sought.

These are management tools that are able to generate information in order to reduce the costs of services without losing quality competence. Knowing the existence of these cases, Dr. On January 3,it was inaugurated by the State Government and from on it was called the Cologne hospital of Carpina. In this case, the absorption cost method was used, where in accounting all costs fixed defreto variable, direct and indirect are allocated to services rendered, and direct costs are incorporated through direct appropriation.


Ruimar Batista, The HCC is a Hospital-Colony, which housed and in the middle of the millennium hosts people who contracted leprosy. For MARTINS the classification of direct and indirect is with respect to the product made or the service provided, and not to production in the general sense or to departments within the company.

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Home Editors How to publish in the journal? Depending on their nature and the periods of activation, investment can be characterized as an expense that turns into investment and may be either current or permanent.

Hospitals have increasing health expenditures and due to the numerous functions performed in several sectors there is a great complexity in the evaluation of costs and revenues, this occurs mainly in public entities. Some people have been living in the hospital for a number of years now, many people have been hospitalized to treat themselves and returned home, others decretl been abandoned by the family, and finally others are there because they do not have a family. An approach on costing methods was made in the theoretical framework, confirming in the entity an existing, even if not satisfactory, type of method.

Within the methodological procedures is done in the use of qualitative research that seeks a deeper analysis in relation to the phenomenon that is being studied.

Identify the planato of a cost system in the HCC management decision-making process; Establish the level of information generated by decrefo for internal control of the entity; To deepen the general notions of costs in hospital environments; and Study the LRF regarding the instrumentation of cost tools in management decisions. 9372 increasing use of Matrix Structures in public administration. As we saw the need to comply with legislation through a system of costs in hospital institutions, the following question is asked: The present study aims to analyze the use of a cost system as a managerial tool in the decision making process in public hospitals.