Economicidade na implantação do subsistema de custos nos Municípios do Estado da Paraíba: uma análise sobre a percepção dos conselheiros do Tribunal de Contas.

Abstract

The following work has the overall objective to know the opinion of the directors of the Court of Paraiba about the mandatory deployment since 2013 the cost of the system throughout the public administration, more objectively municipalities in Paraiba. Relating the implementation of such a system with service principle of economy established in the Brazilian Constitution. Thus arises then the question - problem: What is the perception of the court advisers of the Court of the State of Paraiba economy in relation to the implementation of the subsystem costs in the Public Sector ? To achieve the results of the survey, a questionnaire to the seven ( 7 ) current directors cut - TCE PB , listing in nine ( 9 ) questions , divided into two parts , the first stating the profile of the respondents and the second was applied on the importance the implementation of system costs . The research is characterized as bibliographic, descriptive, exploratory and qualitative. It was concluded that municipal managers according to the directors of the Court of Accounts need to deploy the System Cost Accounting in its platform, enabling better analysis of the data while the expenditure of public resources, giving conditions for the further principle of Economicity effectively and efficiency, thus adding the necessary quality in the provision of public services, and therefore the social welfare of the population.