LUIZ, Á.B.; http://lattes.cnpq.br/3670614797395979; LUIZ, Álisson Batista.
Resumen:
This paper analyzes the operation of the activity-based costing, ie ABC costing system at the
National Center for Research on Cotton - Cotton Embrapa, covering topics such as: the
budget for the unit, the calculation of costs, the system calculation of cost and support
systems, data feeding these systems and the data on these disorders. We used direct
observation by the sector budgetary and financial management - SOF, where the opportunity
dysfunctions were found in the transfer of information from some sectors, making the
calculation of costs related to research activity, ie final activity, does not present a reliable,
leaving some habit changes by some sectors under the supervision of managers and
supervisors so that the SIC can process this data and generate consistent information about
the costs of the action plans and projects.