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altera o do D Tue, 27/12/11, AM. decreto /11 . http://www. Eles atualizam constantemente. Brasilia, Diário Oficial da União, May 5, legislacao/ legislacao ———, “Decreto No. – Dispõe sobre a Unificação. other provisions. Available on: br/ccivil_03/decreto/ dhtm>. Access on: July 4, BRASIL. Law No. , of May 16,

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Who could help me? After all, its main objective is to establish a basis for comparing what happened to costs and what should have happened, a method that can planaltoo used as an auxiliary technique.

Hospitals have increasing health expenditures and due to the numerous functions performed in decretl sectors there is a great complexity in the evaluation of costs and revenues, this occurs mainly in public entities. Fri Sep 25, 8: The unit cost of each order will be equal to the total cost divided by the unit number.

Save my name, email, and website in this browser for the next time I comment. Martins states that expenditures are items that reduce Shareholders’ Equity and that have this characteristic of representing sacrifices in the process of obtaining revenues. As shown in the tables below, a survey of revenues and expenses for the year is carried out, and we can observe all the monitoring of expenses and registration broken down into value and percentage.

They can be classified as to their allocation of costs to products, these being direct and indirect, as well as their dependence on the volume of production or sale, fixed and variable, semi-fixed and semi-variable. According to Slomski direct costs are all production costs that are identifiable to the products and services without any method of cost allocation, that is, they are the costs that can be observed in the production process. There are 5 pavilions, 2 houses and several “patients” who live near the Colony are attended and seek medication in the Colony.

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In the analysis it was observed that the instrument adopted at the hospital calculates the costs through a non-complex system which reduces the accuracy of the information used in the decision-making plahalto.

It also provides users with information about the data so that the services are provided at a considerable cost, so that it can avoid wastage by seeking improvement in the quality of services. Ruimar Batista states “People are not there to be protected, but to protect society … people who live there need health, work, educationleisure … and citizenship, above all else.


Controllership and governance in public management. A cost system allows the public sector a better decision-making result, in which it generates information so that the manager monitors the costs of goods and services, making operations more transparent so that society evaluates efficiency and effectiveness management of public resources.

For Megliorinipage 7investments: In Decree 6. Cost accounting is used to determine the costs of products or services and has an important role to play in ;lanalto decision-making information as it analyzes the entity’s expenditure. The users of accounting in the hospital seek solutions to help optimize the result, both the administrator, the funders and those who use the service seek to achieve efficiency in the activities. The costs are established so that the objectives can be reached in the determination of the profit, the control of the operations and the decision making.

The most confused terms are: Within the methodological procedures is done in the use of qualitative research that seeks a deeper analysis in relation to the phenomenon that is being studied. The first chapter, entitled Theoretical Rationale, discussed the literature review carried out during the research and presenting the authors’ expression about the origin of accounting their basic concepts, methods of costing and accounting in the public sector and in hospital environments.

It is seen that decretto fiscal requires the use of Absorption Costing, so that all production costs, whether direct or indirect, are incorporated into the product.

According to Meglioriniin this “costing method, the products will only receive the costs resulting from the production, that is, variable costs. Table 02 — Consolidation of Revenues Specification Value 1.

Although it is usually called direct costing, the correct planxlto is variable costing, because this costing method uses only the costs and expenses that have a proportional and direct relation with the quantity of products.

From the adaptation and definition of procedures came the Accounting of Costs. The intellectual property rights in the recording industry. Knowing the existence of these cases, Dr.

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In accounting, all costs fixed decrwto variable, direct and indirect are allocated to manufactured products and services, and direct costs are incorporated through direct and indirect appropriation through apportionment criteria. Cost accounting is an important tool in any type of organization, as it assists administrators in the decision-making process and expense control. This refers to the value that the company sets as the target for the next period for a product or service, but with the difference of taking into account the known deficiencies in terms of quality of materials, labor, equipment, supply of energy etc.


There are some general procedures According to Moreira planalo al method is the mechanism that defines the costs that will be part of the cost of the product or service, and system is the way of measuring each deccreto of the cost. Critics of the absorption cost method condemn decrteo use because they consider that the apportionment is arbitrary, which does not correctly identify the cost to be attributed to the product or serum produced. A contribution to the process of allocation of joint costs in the beef slaughtering industry: You have entered an incorrect email address!

The work is structured in three chapters. Benefits to Publish Contact.


Some people have been living in the hospital for a number of years now, many people have been hospitalized to treat themselves and returned home, others have been abandoned by the family, and finally others are there because they do not have a family. Decreto – [Download PDF] – vdocuments. In view of the above, it is considered necessary a cost system that provides a better use of information and optimizes the use of resources, promoting the emergence of alternatives more appropriate to the financial strategies outlined.

Direct costs are objectively appropriable to the finished product, which we can directly identify that this or another product belongs to, just having a measure of consumption.

According to Beurenpage 86 the bibliographic research, “aims to gather information and prior knowledge about a problem for which the answer is sought. This standard cost can be understood in several ways. As we saw the need to comply with legislation through a system of costs in hospital institutions, the following question is asked: Ruimar Batista, The HCC is a Hospital-Colony, which housed and in the middle of the millennium decerto people who contracted leprosy.

Pearson Prentice Hall,