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Os indicadores e a informação contabilística no apoio á gestão aplicando a NCP 27 do SNC-AP numa instituição de ensino superior público.
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Advisor(s)
Abstract(s)
A crescente necessidade de rigor e transparência na administração do dinheiro
público, veio reforçar a importância da informação contabilística na Administração
Pública.
O Plano Oficial de Contabilidade Pública, à data da sua publicação, em 1997, foi um
marco conceptual de referência na reforma da contabilidade pública, no entanto, hoje, é
claro o seu distanciamento quer do normativo nacional aplicado ao setor privado, quer ao
normativo internacional do setor público, justificando-se assim, a entrada em vigor em
2018 do Sistema de Normalização Contabilística para as Administrações Públicas.
O SNC-AP, à semelhança do POCP, obriga a implementação de três subsistemas
contabilísticos, a contabilidade orçamental, a contabilidade financeira e a contabilidade de
gestão, tendo este subsistema, um nível de implementação muito baixo, de acordo com
vários estudos efetuados. Será, portanto, a sua implementação, um dos desafios do novo
normativo.
Todavia, um outro desafio da contabilidade nas Administrações Públicas é o de que a
sua informação, tenha cumulativamente com o objetivo do cumprimento da legalidade o de
ser um suporte de decisão e um auxiliar de gestão, quer por consulta direta, quer por
permitir o cálculo de indicadores. Consideramos que, a informação contabilística e os
indicadores calculados com essa informação, reforçam uma gestão eficiente, eficaz e
económica.
Salienta-se a importância da informação obtida na contabilidade de gestão, que no
SNC-AP está prevista na Norma de Contabilidade Pública nº 27 e que através da aplicação
do sistema de custeio baseado nas atividades, vai permitir a efetiva gestão dos custos
intermédios e finais, através da gestão das atividades.
No estudo de caso efetuado, constata-se que, nos documentos analisados, a
informação contabilística não é utilizada para medir o nível de cumprimento dos objetivos
estratégicos definidos para a instituição.
The growing need for rigor and transparency in the administration of public money has reinforced the importance of accounting information in Public Administration. The Public Accounting Official Plan, at the date of its publication in 1997, was a conceptual frame of reference in public accounting reform, however, today, it is clear its detachment, both from the national normative applied to the private sector and from the international normative for public sector, thus justifying, the entry into effect in 2018, of the Accounting Standards System for Public Administrations. The SNC-AP, like POCP, requires the implementation of three accounting subsystems, budget accounting, financial accounting and management accounting, having this subsystem, a very low level of implementation, according to several studies. Therefore, its implementation, will be one of the challenges of the new regulations. However, another challenge of accounting in Public Administrations is that their information, have both the objective of complying with legality and of being a support of decision and an assistant in management, either by direct consultation or by allowing the calculation of indicators. It is considered, that the accounting information and the indicators calculated with that information reinforce an efficient, effective and economic management. It stands out the importance of the information provided by management accounting, which in the SNC-AP is foreseen in Public Accounting Standard No. 27 and that through the application of the activity-based costing system, will allow the effective management of intermediate and final costs, through the management of activities. In the case study, one can see, in the documents analysed, that the accounting information is not used to measure the level of compliance with the strategic objectives defined for the institution.
The growing need for rigor and transparency in the administration of public money has reinforced the importance of accounting information in Public Administration. The Public Accounting Official Plan, at the date of its publication in 1997, was a conceptual frame of reference in public accounting reform, however, today, it is clear its detachment, both from the national normative applied to the private sector and from the international normative for public sector, thus justifying, the entry into effect in 2018, of the Accounting Standards System for Public Administrations. The SNC-AP, like POCP, requires the implementation of three accounting subsystems, budget accounting, financial accounting and management accounting, having this subsystem, a very low level of implementation, according to several studies. Therefore, its implementation, will be one of the challenges of the new regulations. However, another challenge of accounting in Public Administrations is that their information, have both the objective of complying with legality and of being a support of decision and an assistant in management, either by direct consultation or by allowing the calculation of indicators. It is considered, that the accounting information and the indicators calculated with that information reinforce an efficient, effective and economic management. It stands out the importance of the information provided by management accounting, which in the SNC-AP is foreseen in Public Accounting Standard No. 27 and that through the application of the activity-based costing system, will allow the effective management of intermediate and final costs, through the management of activities. In the case study, one can see, in the documents analysed, that the accounting information is not used to measure the level of compliance with the strategic objectives defined for the institution.
Description
Dissertação/Trabalho de Projeto/Relatório de
Estágio submetida como requisito parcial para
obtenção do grau de Mestre em Contabilidade e
Finanças.
Keywords
Contabilidade pública POCP SNC-AP NCP27 Indicadores Public accounting Indicators
Pedagogical Context
Citation
Publisher
Instituto Politécnico de Setúbal. Escola Superior de Ciências Empresariais