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Contabilidade de custos numa autarquia local: proposta de implementação
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Orientador(es)
Resumo(s)
Atualmente as autarquias locais portuguesas enfrentam muitas dificuldades a nível económico-financeiro. A gradual redução das receitas provenientes dos impostos diretos e indiretos, bem como das taxas municipais, conjugada com as sucessivas reduções das transferências do Orçamento de Estado provocam desequilíbrios financeiros e aumentam a dependência municipal. Muitas das vezes, os recursos humanos e financeiros disponíveis não são suficientes para responder às necessidades que ocorrem no dia-a-dia do município. É extremamente importante criar mecanismos que permitam melhorar a distribuição dos recursos perante os gastos, melhorando assim, os níveis de eficácia e de eficiência e recuperar o equilíbrio orçamental e a estabilidade financeira municipal. O presente estudo tem como o objetivo principal a elaboração de um sistema de contabilidade de custos que permita melhorar a gestão e o controlo dos recursos disponíveis, apresentando uma proposta para implementação deste mesmo sistema pela primeira vez num dos Municípios portugueses.
ABSTRACT: Currently, the Portuguese local authorities face many difficulties at an economic and financial level. The gradual reduction in revenues from direct and indirect taxes as well as from municipal taxes, coupled with the successive reductions in transfers from the Government Budget (GB), cause financial imbalances and increase municipal dependency. Often, the available human and financial resources are not sufficient to meet the daily needs of the municipality. Given this situation, it is extremely important to create mechanisms to improve the distribution of resources before spending, thus improving levels of effectiveness and efficiency and regaining fiscal balance and municipal financial stability. This study has as main objective the development of a cost accounting system that will improve the management and control of resources, proposing for the implementation of that system for the first time in one of the Portuguese City Halls.
ABSTRACT: Currently, the Portuguese local authorities face many difficulties at an economic and financial level. The gradual reduction in revenues from direct and indirect taxes as well as from municipal taxes, coupled with the successive reductions in transfers from the Government Budget (GB), cause financial imbalances and increase municipal dependency. Often, the available human and financial resources are not sufficient to meet the daily needs of the municipality. Given this situation, it is extremely important to create mechanisms to improve the distribution of resources before spending, thus improving levels of effectiveness and efficiency and regaining fiscal balance and municipal financial stability. This study has as main objective the development of a cost accounting system that will improve the management and control of resources, proposing for the implementation of that system for the first time in one of the Portuguese City Halls.
Descrição
Palavras-chave
Contabilidade de custos Autarquias locais Contabilidade pública Cost accounting Local authorities Public accounting
Contexto Educativo
Citação
KOROBKA, Roman ; LOPES, Ana Isabel (2017) - Contabilidade de custos numa autarquia local : proposta de implementação = Cost accounting in an autharchy : Proposal for implementing. GESTIN. ISSN 1645-2534. Ano 14, nº 14/15, p. 331-353.
Editora
Escola Superior de Gestão de Idanha-a-Nova