Proposta de um modelo para implantação e apuração dos custos em uma IFES

Abstract

The main objective of this work is to propose a methodology for calculating and implementing costs in an Academic Unit of the Federal University of Amazonas, generating a model of use for other Federal Teaching Institutions - IFES. For this purpose, its specific objectives are: to survey the available methodologies in the literature and legislation for the calculation and implementation of the costing system in the Public Sector; define the criteria and structuring elements of the Costing System; validate the results obtained with the simulation and application of the proposed model. At first, some cost calculation methodologies were identified, where methodological limitations were found. Based on the limitations and the methodologies found, a proposal for the calculation of costs applied to the Institute of Exact Sciences and Technology – ICET was prepared. The main characteristic of the developed methodology is to separate the cost objects in Education and anagement, based on this classification, the cost centers are defined, as well as the application of costing methods that for this model were the Direct, by Absorption and Activity Based Costing – ABC. The definition of the costing method is related to the cost object, in this model the Education object uses the Direct and absorption methods and the Management object uses the Direct and ABC. The structure of the cost calculation model for IFES met the proposed objective and proved to be consistent and operational throughout the research, making its application to the object of study possible.