COSTS IN THE PUBLIC SECTOR: A PROPOSAL FOR THE IMPLEMENTATION OF THE COST SYSTEM OF THE FEDERAL RURAL UNIVERSITY OF THE SEMI-ARID

Abstract

Federal Universities need to constantly develop their management instruments to achieve their objectives aiming at quality spending, social responsibility and transparency with public resources. In this sense, the Federal Rural University of the Semi-Arid (UFERSA) established a commission that prepared the Cost Calculation Manual (MAC) with the definition of its cost system that has not yet been implemented. The general objective of this work is to elaborate the action plan to implement the cost calculation system provided for in the UFERSA Cost Calculation Manual. Regarding the methodology, the present research is classified as to the approach of the problem in qualitative research, as to the nature it was an applied research, in terms of the objectives, a descriptive research, and with regard to the procedures, interviews, bibliographic, documentary research and case studies were carried out. The results of the study allowed the description of the Cost Manual; the survey of each process involving costs according to the Diminutive Equity Variations with the current flow and the flow according to this proposal; it was presented how cost information should be treated to be allocated to undergraduate and graduate courses; an Action Plan was proposed for the implementation of the system and Cost Calculation; and, finally, a multiple-choice questionnaire was prepared so that the requesters can correctly generate the respective cost center code.