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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decreto pdf download – PDF Files

In addition to this method being basic the way it is being used is not efficient, especially when it is analyzed from the managerial point of view. Thus, to guide the decretl objective, the following specific objectives were outlined: Usually these activities are classified as commercial, administrative or financial expenses.

On January 3,it was inaugurated by the State Government and from on it was called the Cologne hospital of Carpina. Flag for inappropriate content.


In this context, cecreto scientific research requires the use of methods, which for research must be chosen in such a way as to fulfill the intended objectives. Disbursement corresponds to the payment on the acquisition of a good or service that was acquired, regardless of the moment it is consumed, and may occur before, during or after the input of the utility purchased MARTINS, The Llanalto Responsibility Law LRF requires that public entities manage public resources in a way that generates efficiency in the results of their activities, also demonstrates the importance of a System of Costs for Public Administration.

The calculation of your expenses and the information that is generated is obtained through consolidations of expenses and revenues. For Crepaldi”is the payment of the purchase of a good or service.

Depending on the volume of production, the variable costs are also classified, decgeto are those that vary according to the volume of activity of the company, that is, the larger the quantity that is produced, the greater the consumption.

Inthe Apostleship of Charity built a house in the vicinity of Teresina, in order to accommodate those people who had contracted the disease, initially 3 people, but the place was home to 16 people after the death of the last person who lived in the Teresian isolation and, by determination of the State Government, the place was later occupied by an airfield.


The most confused terms are: Finally, the work considers the importance that the RFL imposes on the public administration, in which it seeks the efficiency and transparency of public accounts. Depending on their nature and the periods of activation, investment can be characterized as an expense that turns plajalto investment and may be either current or permanent.

Cost management applied to the public sector: Whenever it is necessary to carry out a bidding for the purchase of foodstuffs, medicines or hospital dressings, the accounting department does a cost survey and payment capacity, based on this information if you are aware of how much you can bid or if you need to do something the amount to be acquired.

The absorption costing method is the most widely used method of calculating production costs in Brazil.

However, the way it will be depends on the client, to know how the process will be approached in relation to what is expected to be achieved and what has been achieved. According to Falkp.

In one of his understandings Martinsp. For Slomskip. Compartilhe o Conhecimento com seus Amigos! Expenditure is a sacrifice that the entity derives from the purchase of a product or service and is represented by the delivery or promise of a portion of the asset.

It is a value that the company finds planwlto to achieve, but not impossible. With this table 2, we can see that the main income of the hospital comes from the Unified Health System, and that HCC brought a positive balance from the previous year.

The process of improvement in an organization calls for the use of an information system in which to support the decisions adopted.

It is the fruition of striking a balance between rejuvenated. The standard costing method can be used as 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 These are management tools that are able to generate information in order to reduce the costs of services without losing quality competence.


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In the case of a process accumulation system, the resources consumed depend on the production time, that is, the customer stipulates a time period for the production time, and at the end of the period, the number of finished items is determined and the number of finished items are under development.

For Megliorinipage 7investments: Megliorini points out that the expenses “correspond to the share of the expenses consumed to manage the company and realize the sales, that is, to generate the revenue”.

The present study aims to analyze the use of a cost system as a managerial tool in the decision making process in public hospitals. Passarelli et alp. Payments are made to factors of production such as wages, purchases and use of raw materials, etc.

Identify the use of a cost system in the HCC management decision-making process; Establish the level of information generated by accounting for internal control of the entity; To deepen the general notions of costs in hospital environments; and Study the LRF regarding the instrumentation of cost tools in management decisions.

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. Its most important mission is to provide data for the establishment of standards, budgets and other forms of forecasting and, at an immediately following stage, to monitor the actual event for comparison with the previously defined values.

The purpose of the Federal Accounting System is to record the acts and facts related to the budgetary, financial and patrimonial administration of the Union and show: Depending on the nature of manufacturing, accumulation systems can be classified in two ways:

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