Aplicação da contabilidade de custos como subsídio para tomada de decisão: um estudo de caso na Superintendência Regional de Polícia Federal no Rio Grande do Norte

Abstract

This work sought to analyze mechanisms of the use the cost accounting as a subsidy for decision-making practices in a federal public organization, based on academic knowledge in Administration and Public Accounting, in order to characterize the norms and procedures used by the body for the organization of costs; to survey the perception of public servants regarding mechanisms of interaction between cost accounting and decision-making practices, as well as to identify possible bottlenecks in the cost allocation processes. To achieve these objectives, bibliographic and documentary research were carried out and questionnaires were applied to the servers of the Regional Federal Police Superintendence in Rio Grande do Norte. From the application of the research, it was possible to affirm that the agency has a structured Cost Information System that provides useful information to its users, they also have rules, laws, tools and internal documents that help servers in the cost allocation process, however, this information is still little used to support decision making.