Banca de DEFESA: REINALDO SANTOS OLIVEIRA JÚNIOR

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : REINALDO SANTOS OLIVEIRA JÚNIOR
DATE: 14/05/2020
TIME: 10:00
LOCAL: Videoconferência.
TITLE:

COST MANAGEMENT IN PUBLIC ADMINISTRATION: implementation of the Federal Government Cost Information System (SIC) at the Federal Institute of Education, Science and Technology of Sergipe (IFS)

KEY WORDS:

Costs in public administration. Decision making. Cost control.

PAGES: 119
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUMMARY:

Public managers are under pressure to improve the quality of public services provided to society. The precariousness of these services, together with a scenario of scarcity of resources, promotes a series of measures necessary to meet population demands. Among these measures, instruments capable of providing public management with subsidies for decision making and the exercise of control by society and by the control bodies, which are inserted in the scope of public administration, in order to achieve efficient spending. In this context, the Federal Court of Accounts (TCU), through the TCU Judgment No. 1,078 / 2004, determines measures for the adoption of a cost system in federal public institutions. To fulfill the request, the National Treasury Secretariat (STN), through Ordinance STN nº 157, created the Federal Government Cost Information System (SIC) in 2011. The objective of this work is to propose the implementation of the SIC at the Federal Institute of Education, Science and Technology of Sergipe. The methodology adopted for the intervention proposal made use of a questionnaire as a data collection instrument for the purpose of diagnosing and assessing the perception of managers about the reflexes of cost information in the decision-making process. Seeking to collectively elaborate a proposal for the implementation of the SIC in the IFS, a focus group was carried out. Through the questionnaire, it was evidenced that the IFS units do not generate cost information and that the managers of these units perceive the benefits generated by this information in decision making. At the focus group meeting, several discussions culminated in the development of a strategic plan for the implementation of SIC in IFS, with the Rector as the pilot unit. The strategic plan results from the confrontation between the current and proposed scenarios. The proposal was conclusive with regard to the reflections of cost information in the decision making of IFS managers. With the implementation of the SIC, it is expected to provide managers with subsidies for decisions regarding the cost reduction policy and annual budget of the units (planning instrument); enable the provision of a new course; facilitate the request and allocation of resources and the maintenance of managers.

BANKING MEMBERS:
Externa à Instituição - ANNA CECILIA CHAVES GOMES - IFPB
Presidente - 2842635 - FABIO RESENDE DE ARAUJO
Interno - 010.461.894-92 - RICHARD MEDEIROS DE ARAÚJO - UFRN