Banca de DEFESA: FLAVIO GEORGE ROCHA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : FLAVIO GEORGE ROCHA
DATE: 16/10/2023
TIME: 14:30
LOCAL: Virtual
TITLE:

DIAGNOSIS, MATURITY AND GUIDELINES FOR THE USE OF COST INFORMATION IN THE HEALTH AREA OF THE STATE OF RIO GRANDE DO NORTE: A CASE STUDY AT THE DALTON CUNHA BLOOD CENTER.

KEY WORDS:

The implementation of a cost system has been challenging for subnational entities, which still live a predominantly budgetary culture in their structuring systems. With the advent of the convergence process, gradually, the budget culture is giving way to accounting on the accrual basis, creating a fertile soil for the implementation of a cost system. This research aimed to propose a cost information model for the government of Rio Grande do Norte. A case study was conducted at the Dalton Cunha Blood Center, a unit of the State Department of Health. First, a narrative was made about the financial recovery of the government and the accounting restructuring of the entity, as a condition for the development of the cost model. The action research characterized by the active participation of the researcher in the object of the case study, especially in the analysis of budget planning and its view of costs. The data collection, through the questionnaire and interviews, allowed to know the degree of maturity of processes and employments for the implementation of a cost system. As a result, a direct costing model is being proposed, as well as a reformulation in the budget planning process and a list of accounts that allow the accounting monitoring of cost information.

PAGES: 82
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

Accounting. Accrual basis. Cost information system. Blood center.

COMMITTEE MEMBERS:
Presidente - 1149632 - VICTOR BRANCO DE HOLANDA
Interno - 1149391 - ANAILSON MARCIO GOMES
Externo à Instituição - RICARDO ROCHA DE AZEVEDO