Advisor(s)
Abstract(s)
A gestão dos organismos públicos tem evoluído nos últimos tempos através de um
processo de reforma, a reforma da administração financeira do estado (RAFE). Passouse
de um modelo de gestão tradicional, de administração burocrática, controlado pelo
poder político, hierarquizado, onde os funcionários eram neutrais, apenas
implementavam as políticas definidas pelo poder central, para um modelo baseado
nos princípios da Nova Gestão Pública (New Public Management), aproximando-se dos
modelos de gestão do setor privado. Neste sentido, produziu-se e publicou-se
legislação onde se reconhece a necessidade de eficiência, eficácia e economia na
gestão dos recursos públicos, levando a um aumento gradual dos níveis de exigência
do ponto de vista da eficiência pública e da racionalidade da gestão dos recursos nos
organismos públicos.
Estes aspetos conseguem-se através da introdução de técnicas de gestão, consagradas
em alguns documentos emanados do processo de reforma em curso. Destaca-se o
plano oficial de contabilidade para o setor da educação (POC –educação) em cujo
âmbito está a obrigatoriedade de utilização da contabilidade de gestão, com a
possibilidade de aplicação do sistema de custeio baseado nas atividades (ABC).
O presente trabalho tem como objetivo o desenvolvimento de um processo de custeio,
através do modelo ABC, para a escola secundária Emídio de Navarro. O estudo de caso
apresentado, consiste em elaborar um modelo ABC para a referida escola. Este
objetivo consegue-se, utilizando uma premissa importante deste modelo que consiste
em considerar o facto dos produtos/serviços consumirem atividades e as atividades
consumirem recursos e que estes, quando indiretos, são imputados através de
diversos cost drivers devidamente definidos.
ABSTRACT: The management of public agencies has evolved over time through a process of reform, the Reform of State Financial Administration (RAFE). A model of traditional management, of bureaucratic administration, controlled by political, hierarchical power, where employees were neutral, only implementing the policies set by central government, has been replaced by a model based on the principles of New Public Management (New Public Management), the latter of which is close to the models of management in use in the private sector. In this sense, legislation was produced and published, acknowledging the need for efficiency, effectiveness and capacity to save, inasmuch as the management of public resources is concerned, which has led to a gradual increase of the levels of demand in terms of public efficiency and of a rational managing of resources within public organizations. These aspects are achieved through the introduction of management techniques, dealt with in some documents, stemming from the ongoing reform process. Noteworthy is the Official Accountancy Plan for the education sector (POC - Education) that enables public schools to equip themselves with these mechanisms, allowing for a proper management, suitable to the new demands. In this context, it is compulsory to use management accountancy, with the possibility of implementing the System of Activity Based Costing (ABC). The study aims to develop a costing process for a secondary school, by means of the ABC model. The case study presented consists in developing an ABC model for that school. This goal is achieved by relying on an important premise of this model which implies that one takes it for a fact that the products / services consume activities and activities consume resources and that these, when indirect, are assigned through various cost drivers properly defined.
ABSTRACT: The management of public agencies has evolved over time through a process of reform, the Reform of State Financial Administration (RAFE). A model of traditional management, of bureaucratic administration, controlled by political, hierarchical power, where employees were neutral, only implementing the policies set by central government, has been replaced by a model based on the principles of New Public Management (New Public Management), the latter of which is close to the models of management in use in the private sector. In this sense, legislation was produced and published, acknowledging the need for efficiency, effectiveness and capacity to save, inasmuch as the management of public resources is concerned, which has led to a gradual increase of the levels of demand in terms of public efficiency and of a rational managing of resources within public organizations. These aspects are achieved through the introduction of management techniques, dealt with in some documents, stemming from the ongoing reform process. Noteworthy is the Official Accountancy Plan for the education sector (POC - Education) that enables public schools to equip themselves with these mechanisms, allowing for a proper management, suitable to the new demands. In this context, it is compulsory to use management accountancy, with the possibility of implementing the System of Activity Based Costing (ABC). The study aims to develop a costing process for a secondary school, by means of the ABC model. The case study presented consists in developing an ABC model for that school. This goal is achieved by relying on an important premise of this model which implies that one takes it for a fact that the products / services consume activities and activities consume resources and that these, when indirect, are assigned through various cost drivers properly defined.
Description
Mestrado em Finanças Empresariais
Keywords
Administração Pública Setor da Educação POC – educação Modelo ABC
Citation
Publisher
Instituto Politécnico de Viseu. Escola Superior de Tecnologia e Gestão de Viseu