Estudo do impacto do Sistema de Informação de Custos (SIC): um estudo de caso na Caixa de Construções de Casas para o Pessoal da Marinha

Abstract

The objective of this work was to evaluate how Federal Government's Cost Information System (CIS) contributed positively in the decision-making of cost management in the Caixa de Construções de Casas para o Pessoal da Marinha (Credit Institution and Construction of Houses for Navy Employees). This research proposed the hypothesis that the variables of the Cost Information System (CIS), classified by this work in System Quality (SIST-Q), Information Quality (Q-INFO) and Perceived Utility (P-UTILI) generate positive effect on decision making in the more efficient allocation of expenses at federal autarchy. The study was carried out through a “Case Study”, using descriptive statistics and the Confirmatory Factor Analysis technique, based on an information systems assessment model widely studied in the literature, proposed by Delone and Mclean (1992,2003). The survey results suggest that there is a moderately consistent scale for measuring the effectiveness of the Cost Information System (CIS), which is made up of the three latent variables: quality of the system, quality of information and perceived utility. It was evaluated that the CIS does not produce results for cost management because the management information extracted from the system is not used for decision making by managers. Additionally, a performance indicator was suggested to monitor federal autarchy's cost management. This work suggests that new research be carried out with other organizations that use the CIS in order to better understand the needs of organizations regarding the adequacy of the System to their needs.