COST MANAGEMENT IN PUBLIC ADMINISTRATION: IMPLEMENTATION OF THE FEDERAL GOVERNMENT COST INFORMATION SYSTEM (SIC) AT THE SERGIPE FEDERAL EDUCATION, SCIENCE AND TECHNOLOGY INSTITUTE (IFS).
Costs in public administration. Decision making. Control. SIC.
Public managers are under pressure to improve the quality of public services provided to society. The precariousness of these services coupled with a scenario of scarcity of resources promotes a series of measures necessary to meet population demands, among them, instruments capable of providing public management with subsidies for decision making and the exercise of control by society and by the control bodies are inserted in the public administration scope in search of the accomplishment of the expenses with efficiency. In this context, the Federal Court of Accounts (TCU), by means of Ruling TCU No. 1078/2004, determines measures for the adoption of a cost system in federal public institutions. To comply with the request, the National Treasury Secretariat, through Ordinance STN No. 157, creates the Federal Government Cost Information System (SIC) in 2011. The objective of this paper is to propose the implementation of the SIC at the Federal Institute of Education, Science and Technology of Sergipe. The methodology adopted for the research is classified according to its applied nature, qualitative, its approach, its objectives, its exploratory and descriptive nature and its procedures, bibliographic and documentary. Data will be collected through focus group, being treated by content analysis.