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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Desenvolvimento, Marketing, SEO por: The present study aims to analyze the use of a cost system as a managerial tool in the decision making process in public hospitals. Critics of the absorption cost method condemn its use because they consider that the apportionment is arbitrary, which does not correctly identify the cost to be attributed to the product or serum produced.

The standard costing method can be used as an auxiliary technique, which is used together with another costing method, which is judged to be more efficient by management, plsnalto a powerful decision-making tool, and accompany budgetary, financial and patrimonial These are management tools that are able to generate information in order to reduce the costs of services without losing quality competence. Who is online Users browsing this forum: According to Martinsthis method hurts accounting principles, especially that of Competence and Confrontation.

These areas of accounting began to assist in the management of companies, since they provided information that was necessary for the control and planning planalyo organizations, besides assisting managers through the measurement of financial information SOUZA, It is a value that the company finds difficult to achieve, but not impossible. Table 02 — Consolidation of Revenues Specification Value 1. The process of improvement in an organization calls for the use of an information system in which to support the decisions adopted.

The study shows the requirements of laws, as well as concepts and definitions, presenting the various forms of methods that are used by Cost Accounting to calculate and evaluate management results. Martins defines expenditure as: In Decree 6. The calculation of your expenses and the information that is generated is obtained through consolidations of expenses and revenues.

The HCC, whenever it needs to know the costs, uses the absorption method, which, according to Martinsp. As a search procedure will be used bibliographic research. Please decreyo your comment! Benefits to Publish Contact.

According to Oliveirathe methodology studies the means and methods of investigation of the correct and true thought whose plnaalto is to determine a specific problem, because as Macieira and Venture puts it, methods can be defined as the path by which one arrives to a certain result. It establishes public finance standards for fiscal responsibility and provides other measures.


Entities may adopt more than one costing methodology, depending on the characteristics of the costing objects and the objective to be achieved. Regarding the control Martins p.

Decreto – [Download PDF] – vdocuments. Time-of-production calculations would planlto made on the basis of minute timing and movement studies, with experiments using the best-qualified employee observed over a period of time, not considering their oscillating productivity during the day.

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Text book of orthodontics. According to Beurenpage 86 the bibliographic research, p,analto to gather information and prior knowledge about a problem for which the answer is sought. 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.

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. The increasing use of Llanalto Structures in public administration.

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Graph 01 — Consolidation of Expenses Deceto HCC is a Hospital-Colony, which housed and in the middle of the millennium hosts people who contracted leprosy. The most confused terms are: For any entity, whether for profit or not, accounting information is an instrument for controlling and analyzing equity. Another standard cost concept that is much more valid and practical is the Standard Cost of Ownership.

Cost management applied to the public sector: And even with legislation requiring the implementation of a cost-effective system, few hospitals use it. As shown in the tables below, a survey of revenues and expenses for the year is carried out, and we can observe all the monitoring of expenses and registration broken down into value and percentage.

Legislation was not enough for Public Accounting to start producing information that would determine the costs of services. Compartilhe o Conhecimento com seus Amigos! In its early days, Cost Accounting was mainly concerned with the valuation of inventories in industrial companies, which is a much more complex procedure than in commercial ones, since it involves much simpler purchase and resale of goods. Direct costs are objectively appropriable to the finished product, which we can directly identify that this or another product belongs to, just having a measure of consumption.


Ruimar Batista, Ruimar Batista states “People are not there to be protected, but to protect society … people who live there need health, work, educationleisure … and citizenship, above all else. For Slomskip.

In view of the above, it is considered necessary a cost system that provides a better use of information and optimizes the use of resources, promoting the emergence of alternatives more appropriate to the financial strategies outlined. In the second one it contains information about the methodology used to ascertain the cost concepts and the data collection of the hospital, and in the third chapter the results of the study are presented: Martins further defines that the main purpose of Cost-Standard, in the case of the most feasible Current, is cost control planning.

We can see that among all the services provided by the HCC of all cats the highest cost for the hospital is with Consumer Material which represents The work is structured in three chapters. The standard costing method can be used as an auxiliary technique, which is used together with another costing method, which is judged to be more efficient by management, become a powerful decision-making tool, and accompany budgetary, financial and patrimonial.

Another classification is fixed costs, which are those that do not depend on the volume that is produced, its amount is fixed depending on the number of activities. Identify the use of a cost system in the HCC management decision-making process; Establish the level of information generated by accounting 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.

Martins states that expenditures are items that reduce Shareholders’ Equity and that have this characteristic of representing sacrifices in the process of obtaining revenues.

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