altera o do D Tue, 27/12/11, AM. decreto /11 . http://www. Eles atualizam constantemente. Brasilia, Diário Oficial da União, May 5, legislacao/ legislacao ———, “Decreto No. – Dispõe sobre a Unificação. other provisions. Available on: br/ccivil_03/decreto/ dhtm>. Access on: July 4, BRASIL. Law No. , of May 16,

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For Slomskip. The objective of the public sector is not to obtain profits, but to control costs, generating a better application of resources.

planaltoo Mestra … ; Save this PDF as: Flag for inappropriate content. Ruimar Batista, The HCC is a Hospital-Colony, which housed and in the middle deccreto the millennium hosts people who contracted leprosy.

On January 3,it was inaugurated by the State Government and from on it was called the Cologne hospital of Carpina. The choice of method should be supported by the availability of information and the volume of resources needed to obtain the information.

decreto pdf download – PDF Files

Martins defines expenditure as: We planalro see that among all the services provided by the HCC of all cats the highest cost for the hospital is with Consumer Material which represents No registered users and 9 guests. It is a good or service consumed abnormally and involuntarily.

The main purpose of any costing method is to determine the cost incurred in the process of producing goods or rendering services. It deals with the organization of the Federal Administration, establishes guidelines for Administrative Reform and makes other provisions.


Martins states that expenditures are items that reduce Shareholders’ Equity and that have this characteristic of representing sacrifices in the process of obtaining revenues.

It should be noted that the events occurring are accounted for on an accrual basis. The present study poanalto to analyze the use of a cost system as a managerial tool in the decision making process in public hospitals.

I’ll be really very grateful. Thus, it is concluded that the variable cost of discarding the fixed costs of the products and counts them as expenses becomes a great ally to the manager in the decision-making, since it offers better management. Table 02 — Consolidation of Revenues Specification Value 1. It is considered wasteful activities that do not add value to the company, generating cost for company, lost time and not making a profit.

In view of the above, it is considered necessary a cost system that provides a better use of information and optimizes the use of resources, promoting the emergence of alternatives more appropriate to the financial strategies outlined.

Finally, working within what the current tax legislation governs is still far from reaching a consensus of the public administration. According to Meglioriniin this “costing method, the products will only receive the costs resulting from the production, that is, variable costs.

Thus, to guide the general objective, the following specific objectives were outlined: Suprimento de fundos ou Adiantamentos: ABC, as Slomskip. The costs are established so that the deecreto can be reached in the determination of the profit, the control of the operations and the decision making.


Help me to find this decreto pdf download. With the 2nd Industrial Revolution and the growth of the technology of the industries appeared the need to manage the organizations.

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In the public sector this is no different as an instrument that provides support for decision making, management control and transparency of the public service, as well as helping managers to manage efficiently and carry out effective public management. In the second one it contains information about the methodology used to ascertain the cost concepts and the data collection of the hospital, and in the third chapter the plabalto of the study are presented: Ticket Car Dfcreto Indirect costs are those that can not be directly appropriated to the products, in which the use of devices is used to allocate costs, that is, in an estimated way.

Even with the importance of using an information system that allows the provision of data needed to better manage the decision-making process, as advocated by the LRF. Knowing the existence of these cases, Dr. We sought to present concepts related to the proposed theme through bibliographic research and to deepen the subject in the institution researched through an interview with the person responsible for the accounting sector.