Gestão de custos na Autarquia Pública: um estudo de caso na Coordenadoria Regional de Bambuí do Instituto Mineiro de Agropecuária

Abstract

As in the public sector there is no tradition to measure the costs and the lack of cost is a public service inefficiency indicator, this study aims to implement cost management techniques to perform economic analysis and get a diagnosis of cost each of the services provided by Bambui’s Regional of the Mineiro Institute of Agriculture (IMA), and assess whether the sales prices are consistent with such costs. Therefore, the economic analysis of absorption costing and variable or direct costing method was found, the points of accounting balance were identified by number and billing of services and ideals were estimated prices of such services by the method of pricing based on full costs. This study has quantitative approach, with descriptive and explanatory analysis from desk research and case study. The results show that the Institute obtained economic return in only two of the eight services, which covered the deficits of other services and have provided surplus to the Autarchy. Therefore, this study helped to generate information of managerial nature Bambui’s Regional Coordination and demonstrate that the cost management techniques are perfectly employable public sector entities. It is up to the institution managers use efficiently and effectively the generated cost information, so that does not affect the operation of the Coordination and seek to meet state guidelines.