altera o do D Tue, 27/12/11, AM. decreto /11 . http://www. Eles atualizam constantemente. Brasilia, Diário Oficial da União, May 5, legislacao/ legislacao ———, “Decreto No. – Dispõe sobre a Unificação. other provisions. Available on: br/ccivil_03/decreto/ dhtm>. Access on: July 4, BRASIL. Law No. , of May 16,

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decreto 93872 pdf download

Controllership and governance in public management. The first chapter, entitled Theoretical Rationale, discussed the literature review carried out during the research and presenting the authors’ expression about the origin of accounting their basic concepts, methods of costing and accounting in the public sector and in hospital environments.

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In Law Payments are made to factors of production such as wages, purchases and use of raw materials, etc. The expense can be a cost, investment or expense. The unit cost of each order will be equal to the total cost divided by the unit number.

Suprimento de fundos ou Adiantamentos: For Slomskip. It is seen that the fiscal requires the use of Planaoto Costing, so that all production costs, whether direct or indirect, are incorporated into the product. Only in with Decree-Law no. Investment is the assets of the entity, for MARTINS investment is characterized as the expenditure activated as a function of its useful life or benefits lagged or not at the time of expenditure. A contribution to the process of allocation of joint costs in the beef slaughtering industry: And because of the complexity of the services that are provided within a hospital, it requires careful assessment of costs.

The absorption costing method is the most widely used method of calculating production costs in Brazil.


There are some general procedures The calculation of your expenses and the information that is generated is obtained through consolidations of expenses and revenues. With the 2nd Industrial Revolution and the growth of the technology of the industries appeared the need to manage the organizations. Within the methodological procedures is done in the use of qualitative research that seeks a deeper analysis in relation to the phenomenon that is being studied.

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It deals with the organization of the Federal Administration, establishes guidelines for Administrative Reform and makes other provisions. It should be noted that the events occurring are accounted for on an accrual basis. Some people have been living in the hospital for a number of years now, many people have been hospitalized to treat themselves and returned home, others have been abandoned by the family, and finally others are there because they do not have a family.

We can see that among all the services provided by the Plaalto of all cats the highest cost for the hospital is with Consumer Material which represents The main purpose of any costing method is to determine the cost incurred in the process of producing goods or rendering services. In planalt early days, Cost Accounting was mainly concerned with the valuation of inventories in industrial companies, which is a much more complex procedure than in commercial ones, since decrsto involves much simpler purchase and resale of goods.

Time-of-production calculations would be made on the basis of minute timing and movement studies, with experiments using the best-qualified employee observed over a period of time, not considering their oscillating productivity during the day.

It is a good or service consumed abnormally and involuntarily. The most confused terms are: The choice of method should be supported by the availability of information and the volume of resources needed to obtain the information.


In Decree 6. They may refer to the acquisition of raw materials, goods for resale and miscellaneous materials recorded in their respective inventory accountsthe acquisition of machinery or vehicles or even the acquisition of shares of other companies. In the analysis it was observed that the instrument adopted at the hospital calculates the costs through a non-complex system which reduces the accuracy of the information used in the decision-making process.

Thus, to guide the general objective, the following specific objectives were outlined: Depending on their nature and the periods of activation, investment can be characterized as an expense that turns into investment and may be either current or permanent.

Martins defines expenditure as: It is necessary for governments to take, do not say that they have the political will, but demonstrate with concrete actions that they want to end leprosy. Thus accounting gained strength by developing specific areas such as financial accounting and managerial accounting, assisting companies in their management. Martins states that expenditures are items that reduce Shareholders’ Equity and that have this characteristic of representing sacrifices in the process of obtaining revenues.

Cost accounting gives the manager information of strategic relevance to support decisions made within the entity.

Depending on the volume of production, the variable costs are also classified, which are those that vary according to the volume of activity of the company, that is, the larger the quantity that is produced, the greater the consumption. Estatui General Standards of Financial Law for the preparation and control fecreto budgets and balance sheets of the Union, the States, the Municipalities and the Federal District.

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