Os custos na gestão pública: um estudo sobre os custos do almoço do restaurante universitário da UFCG- CAMPUS SOUSA/PB.

Abstract

The constant changes in the world economy of public organizations require management actions more effective in achieving better services with fewer resources, being a system that needs to be effective and efficient in managing their financial resources in promoting economic development in the country. Such, about to measure the efficiency from the activities of the board of directors public, she becomes - if fundamental the knowledge from the systems and the understanding from the methods of cost. However, in the public sector the cost is not connected with the income, since his financing is originating from the retirement of taxes paid for the society, since this type of institution helps and does not aim to obtain profit. In view of the foregoing, this research was developed through the following General Objective: To identify what is the average cost of breakfast is served in the restaurant university the UFCG- Sousa/PB, Year of 2010. So that this goal was met, as result, the average cost of R$ 7.02 for lunch (seven dollars and two cents). According to the data analyzed, it was observed that 96% of the cost of lunch is direct costs, of whom 68% are related to the cost of foodstuffs. In this form, this study can benefit the administration of the analyzed campus, since it produces the possibility to compare the cost of the installment of this activity in different periods. In conclusion, in view of the foregoing that, to arrive at a reduction in the expenditures of the restaurant, the administrative management of the campus must verify if the financial resources to be spent RU are actually being applied properly.