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,

Author: Tygogor Kazragami
Country: Maldives
Language: English (Spanish)
Genre: Science
Published (Last): 12 July 2013
Pages: 114
PDF File Size: 10.29 Mb
ePub File Size: 18.1 Mb
ISBN: 912-8-30594-154-8
Downloads: 53535
Price: Free* [*Free Regsitration Required]
Uploader: Grogar

According to Gilp. The terms used in Cost Accounting can be confused because the words are synonymous, but they have different meanings, there is no legal standard planaoto the most common terms are: Martins states that this method of costing is derived from the application of generally accepted accounting principles, is not a principle in itself, but a methodology derived from them.

Regarding the control Martins p. XVIII there was almost only financial or general Decrefo, which was sufficient to serve the commercial enterprises of the Mercantilist Age. Examples of expenses include the purchase of raw materials, planalro with board fees, hiring of various services, etc.

Documento1 – pdfMachine from Broadgun Software, http They may refer to the acquisition of raw materials, goods for resale and miscellaneous materials recorded in their respective inventory accountsthe acquisition of machinery or vehicles or even the acquisition of shares of other companies.

The LRF establishes that public entities assess the costs of services, as required by law, so that it can evaluate the result of its management. The intellectual property rights in the recording industry. The work is structured in three chapters.

decreto 93872 pdf download

In the questionnaire we organize questions as a way of obtaining the necessary planalt for our work. Graph 01 — Consolidation of Expenses Save my name, email, and website in this browser for the next time I comment.

The direct cost nomenclature comes from the fact that most variable costs are direct costs in almost all products. A cost system allows the public sector a better decision-making result, in which it generates information so that the manager monitors the costs of goods and services, making operations more transparent so that society evaluates efficiency and plznalto management of public resources.


Thus, to guide the general objective, the following specific objectives were outlined: The main purpose of any costing method is to determine the cost incurred in the process of producing goods or rendering services. It is considered wasteful activities that do not add value to the company, generating cost for company, lost time and not making a profit.

decreto pdf download – PDF Files

For Megliorinipage 7investments: Great thanks in advance! Estatui General Standards of Financial Law for the preparation and control of budgets and balance sheets of the Union, the States, the Municipalities and the Federal District. The implementation takes decrdto manager detailed information of each department, analyzes the costs with each patient, provides data and reports for the comparison of results with the goal of better management for decision making.

As shown in the tables below, a survey of revenues and expenses for the year is carried out, and we can observe all the monitoring of expenses and registration broken down into value and percentage. Management of Costs in Public Administration: The loss is characterized by something unexpected, are not regular, are abnormal expenses, contributing to the generation of injury. Ruimar Batista, The HCC is a Hospital-Colony, which housed and in the middle of the millennium hosts people who contracted leprosy.

Raw material direct materialpackaging, etc. Eles atualizam ui o de Receita Or ament decgeto. Legislation was 9872 enough for Public Accounting to start producing information that would determine the costs of services. Multidisciplinary Core Scientific Journal of Knowledge.

For MARTINS the classification of direct and indirect is with respect to the product made or the service provided, and not to production in the general sense or to departments within the company. Due to the diverse activities that are performed within a hospital, the cost system provides management with the best management to control their costs.

According to Martins expenditure decretto to expenses with good or service consumed directly or indirectly to obtain revenues. The study analyzed the information provided by the HCC accounting industry and it was noted that the hospital administration is not aware of the RFL and that the entity uses a cost system in its decision making process, but this is still not satisfactory.


In the end, ideal standard cost would be a long-term goal of the company, not fixed for the next year or for a given month Martins, The standard costing method can be used plxnalto an auxiliary technique, which is used together with another costing method, which is judged to be more efficient by management, become a powerful decision-making tool, and accompany budgetary, financial and patrimonial.

With the complexity of the operations Accounting has evolved, adding new functions: 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.

And because of the complexity of the services that are provided within a hospital, it requires careful assessment of costs. A contribution to the process of allocation of joint costs in the beef slaughtering industry: The costs are established so that the objectives can be reached in the determination of the profit, the control of the operations and the decision making.

Even with the importance of using an information system that allows the provision of data plahalto to better manage the decision-making process, as advocated by the LRF. I’ll be really very grateful. The qualitative approach seeks to highlight features not observed through quantitative studies. Knowing the existence of these cases, Dr.


The choice of method should be supported by the availability of information and the volume of resources needed to obtain the information. It is a good or service consumed planlto and involuntarily. For Slomskip. According to Falkp. According to Slomski direct costs are all production costs that are identifiable to the products and services without any method of cost allocation, that is, they are the costs that can be observed in the production edcreto.

Previous post: