Gestão de custos no setor público : proposta de um modelo de gerenciamento de custos para um Instituto Federal de Educação, Ciência e Tecnologia

Abstract

Despite the legal determination, few public institutions calculate costs, which are important in controlling public spending and can generate benefits for an increasingly demanding and needy society. This study had the general objective of identifying the characteristics of a cost management model that adapt to a federal education institute, in order to propose a model that can be used by the institution. To achieve the proposed objective, descriptive research was carried out, regarding the objectives; and qualitative, regarding the approach to the problem. Regarding the technical procedures used, the study was classified as a case study and documentary research. Data collection took place in two stages. The first consisted of analyzing the elements of cost management models applicable to a federal institute that exist in the literature, which could adapt to the SIC. In a second moment, information about the organizational structure and macroprocesses of the federal institute was analyzed. To analyze the information, the research made use of the content analysis technique. Some characteristics present in the models researched were verified, which were categorized and proved to be essential for the creation of a model to be used in the federal education institute. Stolf's model (2018) proved to be more appropriate to the structure and reality of the researched institution, as it presents the characteristics required by a cost management model, adapting to the contexto, meeting the needs and contributing to the model proposal of cost calculation. The dissertation contributes to the academy and offers practical guidance for managers and professionals involved in the administration of similar institutions, which can contribute to better financial efficiency of the institute under study, including the optimization of the use of public resources, with an adequate allocation of financial resources, as well as reducing unnecessary costs.