Um enfoque sobre a aplicação do sistema de custeio baseado em atividade em uma unidade de fiscalização da gerência do 5º núcleo regional da Secretária de Estado da Receita da Paraíba.

Abstract

Public administration seems to be in a process of change that cannot be tolerated an administration that is not focused on results, having efficiency as its foundation. In contrast to this new context, it is evident that public resources are rarer, forcing managers to keep a greater fiscal responsibility. This study, motivated by the discussions on the theme, aimed to approach the legal requirements and the importance of a cost analysis of public administration focusing on results, through exploratory and bibliographic researches. A case study was also made, applying the methodology of the system of Activity-Based Costing - ABC in a fiscal unit Internal Revenue Service of Paraiba, identifying the difficulties found on the system's application. The results show that it is possible to implement a cost policy in public administration and the ABC system is pointed one of the most recommended to give propitious informations to the managers, however, there is a necessity of reinventing public administration managers' and servants' mental model.