Gestão de custos no setor público: diretrizes para a implementação e monitoramento na câmara municipal de Chapecó

Abstract

The pursuit of improvement in public sector management, particularly regarding the better allocation of public resources, has demanded effort and the application of techniques aimed at fulfilling the principles of efficiency and economy. In this sense, Municipal Chambers, as oversight bodies of the Executive Branch, must serve as a benchmark in adopting efficient resource management practices, ensuring consistency between their oversight discourse and their own administrative conduct. This study presents a proposal for structuring and monitoring a cost management system for the Municipal Chamber of Chapecó-SC, embodied in an orientative manual designed to support decision-making. The specific objectives consist of identifying the institution's main cost elements, proposing an implementation model, recommending monitoring procedures, and developing a guidance manual as a Technical- Technological Product. The research is applied in nature, with a qualitative approach and a descriptive classification regarding its objectives, seeking to understand and detail current cost management practices within the institution. Data collection involved secondary sources like accounting and budgetary reports, internal systems, and the Transparency Portal, covering fiscal year 2025 as well as primary data obtained through semi-structured interviews with managers. The manual was submitted to qualitative validation by civil servants directly involved in the mapped processes, through an evaluative questionnaire with open-ended questions, analyzed by means of content analysis technique. It is expected to contribute to strengthening cost management in the institution under study and to expanding the applied literature on the municipal Legislative Power. This research addresses an empirical gap by demonstrating the usefulness of cost information as a decision-making tool.