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Abstract(s)
A contabilidade, enquanto sistema de informação para organizações públicas e
privadas, não pode permanecer indiferente ao aumento das responsabilidades sociais e
ambientais. O Sistema de Normalização Contabilística para as Administrações Públicas,
na sua Norma de Contabilidade Pública nº 27 (NCP 27), aborda esta questão e estabelece
as condições em que a informação sobre gastos e benefícios ambientais pode ser extraída
de determinadas demonstrações financeiras como o Balanço, a Demonstração dos
Resultados e o Anexo, possibilitam a mostra dos gastos e benefícios ambientais,
contribuindo para uma contabilidade mais sustentável e alinhada com as
responsabilidades sociais e ambientais das organizações.
A NCP 27 recomenda o recurso aos gastos baseados em atividades (ABC),
devendo os municípios afetar os gastos de acordo com a função e natureza das atividades,
incluindo atividades nucleares, de apoio e auxiliares. O cálculo de gastos pelo método
ABC caracteriza-se pela afetação de gastos indiretos entre atividades e baseia-se no
pressuposto de que as atividades consomem recursos em vez de produtos (NCP 27).
A metodologia ABC pode fornecer uma visão mais abrangente para melhor gerir
os gastos, na medida em que estes devem estar ligados às atividades que consomem os
recursos relevantes. Desta forma, a metodologia pode permitir uma melhor compreensão
de todas as fases pelas quais o produto/serviço final passa e pode fornecer uma visão
global sobre o modo como devem ser tomadas as decisões que levarão a uma maior
rentabilidade de recursos.
O Plano Oficial de Contabilidade de Autarquias Locais (POCAL) promove
sistemas contabilísticos abrangentes e, o Sistema de Normalização Contabilística para as
Administrações Públicas (SNC-AP), exige que os municípios introduzam sistemas de
Contabilidade de Gestão como uma ferramenta importante para uma eficiente tomada de
decisão, avaliando o desempenho e os resultados do projeto da administração pública e
cumprindo os objetivos dos serviços que prestam aos cidadãos. No entanto, embora estes
sistemas sejam obrigatórios, a sua implementação na administração pública está a ser um
processo demorado.
O objetivo deste trabalho é avaliar o impacto da implementação de um sistema de
Contabilidade de Gestão nos Serviços Municipalizados de Água e Saneamento de Viseu
(SMASV), tendo por base dados concretos provenientes dos registos contabilísticos e financeiros, com a finalidade de analisar a fase de implementação, os motores e principais
obstáculos à implementação, e os benefícios que o município obteve com o sistema.
O principal contributo deste trabalho é a análise da implementação do método
ABC numa entidade municipal, fornecendo evidências concretas dos benefícios e
obstáculos associados à implementação do método num contexto específico. A
implementação do sistema ABC permite que a entidade municipal melhore a sua gestão
de gastos, tornando os seus serviços mais eficientes ao identificar desperdícios, otimizar
processos e direcionar recursos de forma mais estratégica. A análise detalhada dos gastos
associados a cada atividade proporciona uma visão ampliada sobre os gastos envolvidos,
permitindo uma tomada de decisão consciente e contribuindo para a eficácia dos serviços
prestados pela entidade. A metodologia ABC pretende efetuar uma melhor gestão das
atividades e recursos com vista à melhoria do nível do processo e serviço prestado e gerar
informação dos gastos da atividade de suporte a decisões estratégicas. O principal
contributo de implementação da Contabilidade de Gestão é a eficaz gestão de gastos e a
satisfação dos clientes.
ABSTRACT: Accounting, as an information system for public and private organizations, cannot remain indifferent to the increase in social and environmental responsibilities. The Accounting Standardization System for Public Administrations, in its Public Accounting Standard No. 27 (NCP 27), addresses this issue and establishes the conditions under which information on environmental expenses and benefits can be extracted from certain financial statements such as the Balance Sheet, the Income Statement and the Annex, make it possible to show the costs and environmental benefits, contributing to a more sustainable accounting and aligned with the social and environmental responsibilities of the organizations. NCP27 recommends the use of activity-based costs (ABC), which municipalities should assign according to the function and nature of the activities, including core, support, and auxiliary activities. ABC method costing is characterized by the allocation of indirect costs between activities and assumes that activities consume resources rather than products (NCP 27). The ABC methodology provides a more comprehensive vision to better manage costs because costs must be linked to activities that consume relevant resources. In this way, the methodology enables a better understanding of all phases through which the final product/services pass and provides a global vision of where decisions should be made that will lead to greater profitability of resources. The Official Accounting Plan for Local Authorities (POCAL) promotes comprehensive accounting systems, and the Sistema de Normalização Contabilística para as Administrações Públicas (SNC-AP), requires municipalities to introduce management accounting systems as an important tool for efficient decision making, assessing the performance and results of the public administration project, and meeting the objectives of the services they provide to citizens. However, although these systems are mandatory, their implementation in public administration is proving to be a lengthy process. The objective of this study is to evaluate the implementation of a management accounting system in the Municipal Water and Sanitation Services of Viseu (SMASV), based on concrete data from the accounting and financial records, with the purpose of analyzing the implementation, the drivers and main obstacles to implementation, and the benefits that the municipality obtained with the system. The main contribution of this work is the analysis of the implementation of the ABC method in a municipal entity, providing concrete evidence of the benefits and obstacles associated with the implementation of the method in a specific context. The implementation of the ABC system allowed the municipal entity to improve its cost management, making its services more efficient by identifying waste, optimizing processes, and allocating resources more strategically. The detailed analysis of expenses associated with each activity provided an expanded view of the costs involved, allowing conscious decision-making, and contributing to the effectiveness of the services provided by the entity. The ABC methodology intends to conduct a better management of activities and resources with a view to improving the level of the process and service provided and generating information on the expenses of the support activity for strategic decisions. The main contribution of the implementation of Management Accounting is the efficient management of expenses and customer satisfaction.
ABSTRACT: Accounting, as an information system for public and private organizations, cannot remain indifferent to the increase in social and environmental responsibilities. The Accounting Standardization System for Public Administrations, in its Public Accounting Standard No. 27 (NCP 27), addresses this issue and establishes the conditions under which information on environmental expenses and benefits can be extracted from certain financial statements such as the Balance Sheet, the Income Statement and the Annex, make it possible to show the costs and environmental benefits, contributing to a more sustainable accounting and aligned with the social and environmental responsibilities of the organizations. NCP27 recommends the use of activity-based costs (ABC), which municipalities should assign according to the function and nature of the activities, including core, support, and auxiliary activities. ABC method costing is characterized by the allocation of indirect costs between activities and assumes that activities consume resources rather than products (NCP 27). The ABC methodology provides a more comprehensive vision to better manage costs because costs must be linked to activities that consume relevant resources. In this way, the methodology enables a better understanding of all phases through which the final product/services pass and provides a global vision of where decisions should be made that will lead to greater profitability of resources. The Official Accounting Plan for Local Authorities (POCAL) promotes comprehensive accounting systems, and the Sistema de Normalização Contabilística para as Administrações Públicas (SNC-AP), requires municipalities to introduce management accounting systems as an important tool for efficient decision making, assessing the performance and results of the public administration project, and meeting the objectives of the services they provide to citizens. However, although these systems are mandatory, their implementation in public administration is proving to be a lengthy process. The objective of this study is to evaluate the implementation of a management accounting system in the Municipal Water and Sanitation Services of Viseu (SMASV), based on concrete data from the accounting and financial records, with the purpose of analyzing the implementation, the drivers and main obstacles to implementation, and the benefits that the municipality obtained with the system. The main contribution of this work is the analysis of the implementation of the ABC method in a municipal entity, providing concrete evidence of the benefits and obstacles associated with the implementation of the method in a specific context. The implementation of the ABC system allowed the municipal entity to improve its cost management, making its services more efficient by identifying waste, optimizing processes, and allocating resources more strategically. The detailed analysis of expenses associated with each activity provided an expanded view of the costs involved, allowing conscious decision-making, and contributing to the effectiveness of the services provided by the entity. The ABC methodology intends to conduct a better management of activities and resources with a view to improving the level of the process and service provided and generating information on the expenses of the support activity for strategic decisions. The main contribution of the implementation of Management Accounting is the efficient management of expenses and customer satisfaction.
Description
Keywords
Administração Pública Contabilidade de Gestão Método ABC NCP-AP 27