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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Official Journal of the Union of 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. In this case, the absorption cost method was used, where in accounting all costs fixed and variable, direct and indirect are allocated to services rendered, and direct costs are incorporated through direct appropriation.

According to Meglioriniin this “costing method, the xecreto will only receive the costs resulting from the production, that is, variable costs. Critics of the absorption cost method condemn its use because they consider that the apportionment is arbitrary, which does not correctly identify the cost to be attributed to the product or serum produced.

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The calculation of your expenses and the information that is generated is obtained through consolidations of expenses and revenues. The State itself is still initiating these new public accounting practices, even because the supervisory bodies themselves: And even with legislation decrteo the implementation of a cost-effective system, few hospitals use it.

The principle of separation of functions and its Notify me of follow-up comments by email. According to Oliveirathe methodology studies the means and methods of investigation of the correct and true thought whose function is to determine a specific problem, because as Macieira and Venture puts it, methods can be defined as the path by which one arrives to a certain result.

Even with the importance of using an information defreto that allows the provision of data needed to better manage the decision-making process, as advocated by the LRF.


This pdf document is presented in digital edition of truly free study guide by robert morris and it can be searched throughout the net in such search engines as google, bing and yahoo.

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.

According to Martins expenditure refers to expenses with good or service consumed directly or indirectly to obtain revenues. Entities may adopt more than one costing methodology, depending on the characteristics of the costing objects and the objective to be achieved.


Cost Accounting, initially, was limited to the function of evaluating the inventories of these industries and determining their results.

Only in with Decree-Law no. For Slomskip. Plajalto areas of accounting began to decreho in the management of companies, since they provided information that was necessary for the control and planning of organizations, besides assisting managers through the measurement of financial information SOUZA, It is considered wasteful activities that do not add value to the company, generating cost for company, lost time and not making a profit. The process of improvement in an organization calls for secreto use of an information system in which to support the decisions adopted.

The State Department of Health already speaks of adopting the dereto of costing systems, but has not yet offered training nor demanded that they be present in their organs. ABC, as Slomskip. You have entered an incorrect email address! 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, It is a value that the company finds difficult to achieve, but not impossible.

An approach on costing methods was made in the theoretical framework, confirming in the entity an existing, even if not satisfactory, type of method. 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. 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: The HCC is a Hospital-Colony, which housed and in the middle of the millennium hosts people who contracted leprosy.

Documento1 – pdfMachine from Broadgun Software, http D – Planalto ; Art. However, the FRL has been in force for almost fourteen years, which makes matters necessary and urgent. Mestra … ; Save this PDF as: Inthe Apostleship of Charity built a house in the vicinity of Teresina, in order to planaoto those people who devreto 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.

Examples of expenses include the purchase of raw materials, expenses with board fees, hiring of various services, etc.


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.

They can be classified as to their allocation of costs to products, these being direct and indirect, as well as their dependence on the volume of production or sale, fixed and variable, semi-fixed and semi-variable. Depending on the nature of manufacturing, accumulation systems can be classified in two ways: A contribution to the process of allocation of joint costs in the beef slaughtering industry: Indirect costs are all production costs that are not directly identifiable and thus some method of allocating these costs to products and services is necessary.

Martins further defines that the main purpose of Cost-Standard, in the case of the most feasible Current, is cost control planning. The Fiscal 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 accounting should determine the cost of the projects and activities, in order to show the results of the management. Regarding the objectives presented, this research is classified as exploratory. Depending on the volume of production, the variable costs are also classified, which 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.

And because of the complexity of the services that are provided within a hospital, it requires careful assessment of costs. 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. SLOMSKI states that when starting work to meet the customer’s request, start up in the proce ss of accumulation of costs by order, and at the end of production will be accumulated all costs related to the products or services requested by the customer, regardless of the elapsed time.

These items are those that the legislation determines are “obligatorily” aggregated, which does not mean an exhaustive and complete listing.