Gestão de custos em organizações de saneamento básico : o caso da autarquia municipal de Mogi Mirim

Abstract

The present research devote oneself to study the treatment of costs management to governmental organizations and, more specifically, to basic sanitary municipal entity. To this, the methodology utilized search in first moment, approaches the concepts relatives to these organizations, through a short historic of sanitation sector and the basic sanitary municipal entity, over there of the characteristics description of this organization complex and its operational circle. In the second moment, the research be intended to present the concepts relatives to the cost management in public organizations, after these, to deal the costs concepts, accumulation systems and cost methods. After the treatment of this theoretic reference, approaches the case to basic sanitary municipal entity, where it is analyzed, of systemic form, its organization structure and the current management of budgets and costs undertaken for the same one. With base still in the concepts and the analysis of the organization structure of this, had been elaborated application cases of the cost methods, demonstrating the possibility of application of same in specific costs objects in the entity , presenting the results of the costs analysis involve each one of the cases. Finally, in the consideration, are presented the results of the carried through research.