Gestão de custos e orçamento gerencial na administração pública federal: o caso do Banco Central do Brasil

Abstract

In the last years, there has been a strong tendency of transferring typical business management concepts and practices to the public administration, such as: efficiency, efficacy, effectiveness, economy, results and transparency. The limited offer of resources, as well asthe growing demand for accountability, justifies that movement. In order to put the aforementioned concepts into operation, the public administration uses some mechanisms, among them cost management and budget management. This work focuses on the use of cost management systems by brazilian public entities and suggests the implementation of an Activity-based bugeting. The study aimed to define the characteristics desirable for a system of cost and management information and propose measures for which cost information can support the budget process. To achieve these goals were outlined specific goals that basicallyconsisted in analyzing the role of cost management and budget within the public administration as well as a study of ABC cost system implemented in a federal institution of indirect administration, the Central Bank of Brazil. The study was a qualitative approach, considering the semi-structured interviews with representatives of the institution. Evidencesuggests that measures should be taken to increase the use of the management system under pain of becoming a mere bureaucratic routine to be fulfilled. Moreover, research shows a significant saving of resources in the budget proposal utilizing the Activity-based costing andActivity-based budgeting.