Custos no serviço público federal : uma análise dos modelos de apuração aplicáveis às universidades federais brasileiras

Abstract

The present research had as objective to investigate in the literature among the available models of cost information calculation which one meets the accounting essence and can be use by the Brazilian federal university. For that it was considered as Accounting Essence the International Federation of Accountants (IFAC) recommendations which represents the international accounting standard applied to the public sector. Through a study of the universe, characterized by 66 federal universities existing in Brazil in 2015, it was proceeded with a bibliographical, descriptive, empirical and applied research, being a critical analysis to the calculation models by means of the confrontation between the variables considered in each model and the conceptual foundations provided by IFAC. The university datas refer to the year of 2015 e was extracted from the official accounting system of União (SIAFI), through the Tesouro Gerencial subsystem. This research results indicate that, from the point of view of the cost object "Cost of the Agencies", the Machado (2002) model is the one wich points out the closest results to the IFAC recommendations. The Reinert (2005) model proved to be more effective for purposes of calculating the object "Cost of Activities-End”. Regarding the object "Cost of Programs and Budgetary Actions", none model showed effective in providing the basic assumptions to be considered in the calculation.