Sistema de custeio por absorção no poder legislativo municipal: estudo multicaso

Abstract

The study presents the results of research on cost management based on absorption costing in the Legislative Ruling of the municipalities of Cerro Largo and Rolador-RS. The objectives that guided the study were to evaluate the costs of services provided by these municipal legislative bodies through the application of the absorption costing methodology; as well as identifying the types of costs, the applicability of this costing methodology, measuring the costs of the services provided and, finally, comparing the results obtained between the two municipalities. The work characterized as a multi-case, descriptive, documentary study, with a qualitative and quantitative approach. Based on data collected in the transparency portals of the Legislative Ruling of the chosen municipalities, due to their budget administration independent of the executive power, in addition to the number of inhabitants, according to the micro-regional concept, one being small and the other larger. From the study, the behavior of the costs of services provided by the legislative powers observed from the methodology of absorption costing (with departmentalization). In this way, the applicability of this in the public sector identified, due to the efficiency, identification of the operational functioning of the organization, as well as the matters whose voting and discussion consume more budget resources, as well as those that demand more resources in the provision of services. In addition, whether these will applied effectively. In this sense, the comparison of costs between the two cities studied, identified that despite having administrative differences, they provide services with similar costs, and the applied methodology of absorption costing can used in both cases, allowing managers to better control the costs. Costs and identification of possible waste.