Diretrizes e modelo conceitual de custos para o setor público a partir da experiência no governo federal do Brasil

Machado, Nelson; Holanda, Victor Branco de

doi:10.1590/s0034-76122010000400003

Cited by 34 publications

(42 citation statements)

References 5 publications

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“…(Machado & Holanda, 2010) Os sistemas de informações são avaliados pela sua relação custo/benefício. Nos últimos três anos, houve uma avaliação do custo/benefícios dos SI, através da licitação.…”

Section: Apêndice A: Modelo Exploratório De Sucesso De Si Na Administunclassified

Sucesso de Sistemas de Informações na Administração Pública: Proposta de Um Modelo Exploratório

Oliveira

Ferreira

Carneiro

et al. 2015

FSRJ

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RESUMOOs investimentos em Sistemas de Informação (SI) estão aumentando cada vez mais, e consequentemente, persiste a relevância dos estudos sobre sucesso de SI. Delone e Mclean (2003) elaboraram um modelo de sucesso de SI, e esse modelo é referência para as pesquisas da área, porém, na perspectiva do setor público, ainda são raros os estudos. Nesta pesquisa buscou-se propor um modelo exploratório de sucesso de SI na Administração Pública, a partir da identificação de itens em cada construto do modelo original de Delone e McLean (2003), por meio de estudos de casos múltiplos em três prefeituras e uma câmara municipal do Cone Sul do estado de Rondônia. Com base na pesquisa empírica, constatou-se que os fatores de sucesso de SI na Administração Pública Municipal se aproximam daqueles apontados na literatura revisada, porém, com algumas particularidades do setor público. Um modelo de fatores e itens de sucesso de SI, do confronto entre literatura e os dados empíricos, é apresentado ao final.

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Section: Apêndice A: Modelo Exploratório De Sucesso De Si Na Administunclassified

Sucesso de Sistemas de Informações na Administração Pública: Proposta de Um Modelo Exploratório

Oliveira

Ferreira

Carneiro

et al. 2015

FSRJ

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“…Also adopted is a common approach that can be extended to the entire government of São Paulo; that is, using all systems and gathering available information prior to the development of any ICT system, as well as garnering an extensive range of research information and documentation relating to the experience. In this respect, the case of São Paulo goes beyond what has been developed by the government of Brazil, which calculates cost at the budgetary institutional and programmatic level only (Machado and Holanda, 2010).…”

Section: Pfm and Public Resource Managementmentioning

confidence: 99%

“…6 The adjustment methodology used by the federal 3 A more comprehensive review of recent international experiences is available in Chan, Holanda, and Pessoa (2012), which provides detailed citations that have been omitted from this chapter. 4 Sources of information about Brazil's cost system include Brazil (2015), Machado (2005), Machado and Holanda (2010), Pessoa (2011), andHolanda, Lattman-Weltman, andGuimarães (2010). 5 An administrative unit is the lowest level of organizational unit for which the budget is allocated during execution.…”

Section: International Experiencesmentioning

confidence: 99%

Gestión financiera pública en América Latina: la clave de la eficiencia y la transparencia

Pimenta¹,

Varea²,

Arosteguiberry³

et al. 2015

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Commons IGO 3.0 Attribution-NonCommercial-NoDerivatives (CC-IGO BY-NC-ND 3.0 IGO) license (http://creativecommons.org/licenses/by-nc-nd/3.0/igo/legalcode) and may be reproduced with attribution to the IDB and for any non-commercial purpose. No derivative work is allowed.Any dispute related to the use of the works of the IDB that cannot be settled amicably shall be submitted to arbitration pursuant to the UNCITRAL rules. The use of the IDB's name for any purpose other than for attribution, and the use of IDB's logo shall be subject to a separate written license agreement between the IDB and the user and is not authorized as part of this CC-IGO license. At present, macro-fiscal policy faces significant regional challenges. Fiscal risks associated with contingent liabilities related to social security; public pensions; public-private partnerships; natural disasters; subnational government finances; volatile revenues, particularly in natural resource rich countries; and modest growth in developed countries must be made transparent through the sharing of PFM information. While there may be considerable heterogeneity across Latin American countries, there are widespread efforts toward fiscal discipline and sustainable levels of public debt, as well as concern regarding these risks in the medium and long term.In response to this scenario, most countries in the region have embarked on reforms to improve their financial management performance indicators; better integrate cash and debt management; further improve liquidity management through more efficient treasury single accounts; apply international public sector accounting standards; implement public sector cost management; further integrate financial management information systems;and incorporate more transparent and efficient public procurement. The objectives of these reforms are to allocate and use public financial resources more efficiently, effectively, and transparently; measure and manage fiscal risks; and improve the formulation of fiscal and public management policies, based on reliable, comprehensive, and timely financial information.Together, the IDB and the IMF remain committed to assist the countries of Latin America with the design and implementation of efficient PFM systems to strengthen their institutions. We hope that this book will contribute to this endeavor. These reforms and associated challenges matter, in any event, since they are part of the comprehensive effort of governments to meet the demands of citizens for better public services and more solid and transparent fiscal institutions. Governments must allocate and use public resources more efficiently if they wish to succeed in tackling the increasingly complex and uncertain global environment. PFM is the key to achieving these goals. Santiago Levy Vitor GasparThe work of the IDB's Institutions for Development Department focuses on assisting governments to strengthen public sector institutions so that they can achieve these goals. The Department's specialists have provided valuable advice an...

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“…In the public service, although there is no tradition in measuring the costs of activities (Alonso, 1999), this practice should be incorporated, since the efficient and effective implementation of the work program proposed by the government depends on information related to how much the service costs to the society and how cost management is made (Machado;Holanda, 2010).…”

Section: Introductionmentioning

confidence: 99%

“…It adds further that it is necessary for public sector managers know the activities costs in order to make better management decisions, such as deciding to produce or buy. Between national research related to public cost management, it is observed that there is a questioning in the studies on the efficiency of public spending, this fact can be observed in the studies of Machado and Holanda (2010), Magalhães et al (2010), Rezende, Cunha and Bevilacqua (2010), Cavalcante and Lariu (2012), Borges, Mario and Carneiro (2013), Couto and Coelho (2015).…”

Section: Introductionmentioning

confidence: 99%

Study of costs and revenue from the production and practice laboratories of the Federal Institute of Science and Technology of Minas Gerais - Campus Bambuí

et al. 2016

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The management of costs is used as a performance indicator by private companies in various sectors and, more recently, in public institutions, which offer free products and services to society. This article aimed to analyze the costs and revenues generated from the Production and Practice Labs (PPL) of Dairy Cattle and Dairy Products Processing from IFMG Campus Bambuí, to check the contribution of the revenues generated by these laboratories in reducing dependence on federal funds used to support these activities. The study was delimited with an investigation of the time series monthly revenues, costs and expenses of PPL analyzed from January 2012 to June 2014. The methodology used to determine the costs of Dairy Cattle production, was the operating cost and Dairy Products Processing cost absorption. The results demonstrate that both dairy farming as dairy products processing activity depended on federal funds to support them throughout the study period. The econometric analysis showed that domestic consumption revenue of Dairy Cattle PPL (domestic consumption of fresh dairy + animals for slaughter) was significant at 1% to reduce dependence on federal funds. Therefore is seems that for every increase in R$ 1.00 in the revenue of internal consumption from the dairy cattle lab reduced the deficit or transfer by the federation in R$ 1.32.Index terms: Cost management; dairy production; dairy processing; public sector. RESUMOA gestão dos custos é utilizada como indicador de desempenho por empresas privadas de vários segmentos e, mais recentemente, em instituições públicas, que oferecem produtos e serviços gratuitos à sociedade. Este artigo teve por objetivo analisar os gastos e as receitas geradas pelos Laboratórios de Produção e Prática (LPP) de Bovinocultura de Leite e de Processamento de Leite e Derivados do IFMG Campus Bambuí, de modo a verificar qual a contribuição das receitas geradas por estes laboratórios para diminuir a dependência de recursos da União que subsidiam as suas atividades. O estudo foi delimitado com uma investigação da série temporal mensal de receitas, custos e despesas dos LPP analisados, entre o período de janeiro de 2012 a junho de 2014. A metodologia utilizada para apurar os custos da Bovinocultura Leiteira foi a do custo operacional e da atividade de Processamento de Leite e Derivados foi a do custeamento por absorção. Os resultados da pesquisa demonstram que tanto a atividade leiteira como a atividade de processamento de leite e derivados depende de recursos da União para subsidiar suas atividades ao longo de todo o período de estudo. A análise econométrica demonstrou que a receita de consumo interno do LPP de Bovinocultura (consumo interno de leite in natura + animais para abate) foi significativa a 1% para reduzir a dependência de recursos da União. Assim, infere-se que a cada aumento de R$ 1,00 na receita de consumo interno do LPP de Bovinocultura diminuiu o déficit ou repasse da União em R$ 1,32.

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Diretrizes e modelo conceitual de custos para o setor público a partir da experiência no governo federal do Brasil

Cited by 34 publications

References 5 publications

Sucesso de Sistemas de Informações na Administração Pública: Proposta de Um Modelo Exploratório

Sucesso de Sistemas de Informações na Administração Pública: Proposta de Um Modelo Exploratório

Gestión financiera pública en América Latina: la clave de la eficiencia y la transparencia

Study of costs and revenue from the production and practice laboratories of the Federal Institute of Science and Technology of Minas Gerais - Campus Bambuí

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