Reflections for a framework of the public sector cost information/Reflexoes para um framework da informacao de custos do setor publico brasileiro

• Published in: Revista de administração pública (Rio de Janeiro) Vol. 45; no. 5; p. 1565
• Main Authors: Cardoso, Ricardo Lopes, de Aquino, Andre Carlos Busanelli, Bitti, Eugenio Jose da Silva
• Format: Journal Article
• Language: Portuguese
• Published: Fundacao Getulio Vargas 01-09-2011
• Subjects: Accounting procedures; Accounting standards; Economic aspects; Public sector
• ISSN: 0034-7612

This paper summarises the proposal for a framework for the cost information from the public sector. The proposal derives from contributions provided by the Brazilian central government, on two separate occasions and from two different working teams. The first dates back to 2005 and was presented in the final report of the Interministerial Committee. The second was coordinated by the Ministry of Finance in 2008-2009. These contributions were analysed in accordance with critical papers presented to the academic audience with regards to the framework for financial accounting issued by the International Accounting Standards Board and Financial Accounting Standards Board, and through the lens of the international literature related to the adoption of cost accounting systems in the public sector. Brazilian legislation requires the adoption of such information systems since 1964, although only now it is object of a work conducted by the Finance Ministry, which first results will become available this year. In 2004 the Brazilian Court of Audit issued a decision enforcing legislation--that may improve the number entities adopting a cost accounting system. But adoption is not enough, public managers shall use the information provided by the system--the use cannot efficiently enforced by law, it is a function of the relevance identified by potential users. It is suggested that the adoption of the cost information system and the use of its information in the Brazilian public sector should be a consequence of a gradual and flexibly implementation process, based on the accrual basis of accounting and on only one framework shared by all entities. Key words: framework; cost; information system; public sector. O presente artigo sumariza uma proposta de framework da informacao de custos para o setor publico no Brasil. A proposta emergiu de contribuicoes promovidas pelo governo central no Brasil na realizacao de duas equipes de trabalho, a primeira pela comissao interministerial em 2005, e a segunda coordenada pelo Ministerio da Fazenda em 2008/09. Essas contribuicoes foram validadas em relacao as criticas veiculadas no meio academico quanto as estruturas conceituais da contabilidade financeira (framework) emitidas pelo International Accounting Standards Board e Financial Accounting Standards Board, e em relacao a literatura internacional de implantacao de sistemas de custos no setor publico. A adocao de um sistema de custos e exigida para as entidades publicas no Brasil desde 1964; entretanto, somente agora e objeto de um trabalho conduzido pelo Ministerio da Fazenda para o governo federal, cujos primeiros resultados serao divulgados neste ano. O acordao emitido pelo Tribunal de Contas da Uniao em 2004, determinando que a legislacao seja observada, tende a ampliar tal adocao. Contudo, a adocao nao e suficiente, e necessaria a utilizacao, que e funcao da relevancia percebida da informacao de custos. Sugere-se que a difusao da adocao e uso de sistemas de custos no setor publico brasileiro seja feita atraves de uma implantacao gradual, flexivel, mediante a adocao do regime de competencia, e baseada num framework unico e comum as diversas entidades. Palavras-chave: framework; custos; sistema de informacao; setor publico.