Academic Journals Database
Disseminating quality controlled scientific knowledge

Costs Systems: Relevance, Feasibility And Usefulness According To Public Officials In The State Of Paraná (Brazil)

ADD TO MY LIST
 
Author(s): Luciane Maria Gonçalves Franco | Cristiano do Nascimento | Márcia Maria dos Santos Bortolocci Espejo | Simone Bernardes Voese

Journal: Revista de Educação e Pesquisa em Contabilidade
ISSN 1981-8610

Volume: 7;
Issue: 2 English;
Start page: 162;
Date: 2013;
Original page

Keywords: Cost System. Cost Accounting. Public Sector.

ABSTRACT
The aim in this study is to get to know the level of understanding and adoption of cost systems in cities in the State of Paraná. A descriptive study with a qualitative approach was undertaken. Data were collected through the application of a questionnaire in 67 cities in the State of Paraná. Descriptive analysis was used and Spearman’s correlation coefficient was applied to achieve the research objective. Among the study results, the following stand out: the incipient nature of knowledge about the relevance, feasibility and usefulness of a cost system; resulting from public officials’ limited knowledge, mainly about topics related to the budgetary and financial feasibility of adopting cost systems; an environment for the cost system, implemented costs systems and operating systems; although the answers obtained to proposals about cost information and control were significantly coherent.
Why do you need a reservation system?      Affiliate Program