MUNICIPAL COSTS SYSTEM: CHALLENGES, OBSTACLES AND PERCEPTIONS IN THE CASE OF THE MUNICIPALITY OF VILHENA, STATE OF RONDONIA

Authors

  • Alexandre de Freitas Carneiro Universidade Federal de Rondônia
  • Rosana Aparecida Almeida Correia Mittmann Universidade Federal de Rondônia
  • José Arilson de Souza Universidade Federal de Rondônia
  • Sidiney Rodrigues Universidade Federal de Rondônia

Abstract

Among the many changes promoted in the accountancy of the public sector, one of the major ones is the implantation of the cost system, but there was not time determined for such  an implantation. However, there will be for 2014. Up to the moment, the municipality of Vilhena, State of Rondonia, has not had a cost system. For that reason, this study has as main object to answer the following question: which are the factors that determine the difficulties to the implantation of a cost system in the municipality of Vilhena? Also, specifically, it was sought to analize the perception of administrators and officials on the knowledge of the cost system. The method was a case study in this municipality, field research, and the form, interviews and documental analysis were used. It was utilized data tabulation by comparisons to analyze the answers of the 17 interviews. The data were analyzed by comparison of answers and, also, with descriptive statistics with relative frequency. It was concluded that some factors make it difficult the implantation and development of the cost system, such as lack of knowledge of the administrator, lack of interest in this kind of control, lack of skilled and trained officials (mainly in the area of information technology), lack of studies on the area and of activities planning.

 

Keywords: Cost system. Public sector. Municipality.

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Author Biographies

Alexandre de Freitas Carneiro, Universidade Federal de Rondônia

Professor e Chefe do Departamento Acadêmico de Ciências Contábeis da Universidade Federal de Rondônia. Mestrado em Administração. Especialização em Contabilidade e Controladoria. Contador. Graduação em Ciências Contábeis pela Universidade Vale do Rio Doce (UNIVALE-MG). Membro pesquisador do Grupo de Estudos e Pesquisas em Organizações – GEPORG, UNIR. Revisor de periódico. Foi professor em curso de pós-graduação lato sensu (IESA), da graduação em Ciências Contábeis (AVEC), Contador do Município de Vilhena/RO e Diretor Administrativo e Contador da Autarquia Municipal SAAE. Já exerceu funções de chefia, vice-chefia de departamento e conselho fiscal. Membro do Comitê Assessor de Extensão – CAEX/PROCEA e, do Núcleo Docente Estruturante – NDE do curso de Ciências Contábeis. Atua nas áreas de Contabilidade Geral, Contabilidade e Gestão Pública, Terceiro Setor e Ambiental e Controladoria de Organizações.

Rosana Aparecida Almeida Correia Mittmann, Universidade Federal de Rondônia

Graduação em Ciências Contábeis

José Arilson de Souza, Universidade Federal de Rondônia

Mestre em Administração

Sidiney Rodrigues, Universidade Federal de Rondônia

Mestre em Ciências Contábeis

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Published

10-09-2013

How to Cite

CARNEIRO, A. de F.; MITTMANN, R. A. A. C.; DE SOUZA, J. A.; RODRIGUES, S. MUNICIPAL COSTS SYSTEM: CHALLENGES, OBSTACLES AND PERCEPTIONS IN THE CASE OF THE MUNICIPALITY OF VILHENA, STATE OF RONDONIA. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 5, n. 2, p. 53–67, 2013. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/4151. Acesso em: 22 nov. 2024.

Issue

Vol. 5 No. 2 (2013): Jul./Dez.

Section

ARTICLES

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