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Abstract(s)
A partir dos anos 90 deu-se uma evolução proeminente da Contabilidade
Pública em Portugal, que advém de um conjunto de reformas alicerçadas pelos
princípios da Nova Gestão Pública e pela adesão de Portugal da União Europeia.
Perante esta realidade, o Estado Português viu-se confrontado com a necessidade de
alterar um conjunto de reformas do Sistema Contabilístico Público, sendo a última,
a implementação o Sistema de Normalização Contabilístico para as Administrações
Públicas, materializado pelo Decreto-Lei n.º 192/2015, de 11 de setembro.
O Sistema de Normalização Contabilístico para as Administrações Públicas
impõe a aplicação de três subsistemas de contabilidade, por forma a garantir uma
gestão eficiente, eficaz e económica dos dinheiros públicos. Deste modo, a Norma
Contabilística Publica 27 define um conjunto de requisitos e linhas orientadoras
para o desenvolvimento da Contabilidade de Gestão nas Administrações Públicas.
A informação oriunda da Contabilidade de Gestão é imprescindível para apoiar os
gestores e os decisores públicos nos processos internos de gestão pública e, por outro
lado, permite a responsabilização pela prestação de contas.
A presente dissertação de mestrado aplica a metodologia de investigação em
Ciências Sociais, com vista à edificação de um modelo de Contabilidade de Gestão
para o subsetor de saúde, nomeadamente, o Centro de Medicina Naval, unidade
pertencente à Marinha.
O modelo desenvolvido tem por base o Sistema de Custeio Total e Sistema de
Custeio Racional e, para a repartição dos gastos indiretos, utilizou-se o Método das
Secções Homogéneas, com o apuramento dos custos das atividades sob a influência
do método do Activity-Based Costing. Deste modo, apurou-se os custos dos serviços
prestados, das atividades intermédias e finais desenvolvidas por esta entidade.
Este estudo visa constituir-se como mais um contributo para a compreensão
da complexidade subjacente à implementação da Contabilidade de Gestão nas
entidades públicas e, obter uma análise útil para o controlo de gestão, tomada de
decisão e otimização dos recursos disponíveis da entidade.
From the 90s onwards, there was a prominent evolution of Public Accounting in Portugal, which comes from a set of reforms based on the principles of New Public Management and Portugal’s accession to the European Union. In view of this reality, the Portuguese Government was faced with the need to change a set of reforms the Public Accounting System, the most recent being the implementation of the Accounting Standardization System for Public Administration, implemented by Decree-Law no. 192/2015, of September 11th. Accounting Standardization System for Public Administration requires the application of three accounting subsystems, in order to guarantee an efficient, effective and economic management of public funds. Thus, Public Accounting Standard 27 defines a set of requirements and guidelines for the development of Management Accounting in Public Administration. Information from Management Accounting is essential to support public managers and decision-makers in internal public management processes and, on the other hand, allows for accountability. This master’s thesis applies the research methodology in Social Sciences, with a view to building a Management Accounting model for the health sub-sector, namely, the Naval Medicine Center, a unit belonging to the Navy. The model developed is based on the Total Costing System and Rational Costing System and, for the distribution of indirect costs, the Homogeneous Sections Method was used, with the calculation of the costs of activities under the influence of the Activity Based Costing method. In this way, the costs of the services provided, of the intermediate and final activities carried out by this entity are ascertained. This study aims to constitute a further contribution to the understanding of the complexity underlying the implementation of Management Accounting in public entities, and to obtain a useful analysis for management control, decision making and optimization of the entity’s available resources.
From the 90s onwards, there was a prominent evolution of Public Accounting in Portugal, which comes from a set of reforms based on the principles of New Public Management and Portugal’s accession to the European Union. In view of this reality, the Portuguese Government was faced with the need to change a set of reforms the Public Accounting System, the most recent being the implementation of the Accounting Standardization System for Public Administration, implemented by Decree-Law no. 192/2015, of September 11th. Accounting Standardization System for Public Administration requires the application of three accounting subsystems, in order to guarantee an efficient, effective and economic management of public funds. Thus, Public Accounting Standard 27 defines a set of requirements and guidelines for the development of Management Accounting in Public Administration. Information from Management Accounting is essential to support public managers and decision-makers in internal public management processes and, on the other hand, allows for accountability. This master’s thesis applies the research methodology in Social Sciences, with a view to building a Management Accounting model for the health sub-sector, namely, the Naval Medicine Center, a unit belonging to the Navy. The model developed is based on the Total Costing System and Rational Costing System and, for the distribution of indirect costs, the Homogeneous Sections Method was used, with the calculation of the costs of activities under the influence of the Activity Based Costing method. In this way, the costs of the services provided, of the intermediate and final activities carried out by this entity are ascertained. This study aims to constitute a further contribution to the understanding of the complexity underlying the implementation of Management Accounting in public entities, and to obtain a useful analysis for management control, decision making and optimization of the entity’s available resources.
Description
Keywords
Contabilidade Pública Sistema Normalização Contabilística Contabilidade de Gestão Administração Pública.