The Public Budget Process and the Estimation of Costs of Products and Services in the Brazilian Public Sector

被引：0

作者：

Luque, Carlos A. ^{[1
]}

Cruz, Helio N. ^{[1
]}

Amaral, Cicely M. ^{[1
]}

Bender, Siegfried ^{[1
]}

dos Santos, Paulo M. ^{[2
]}

机构：

[1] FEA USP, Dept Econ, Sao Paulo, Brazil

[2] Fazenda Estado Sao Paulo, Div Contabil Secretaria, Sao Paulo, Brazil

来源：

REVISTA DO SERVICO PUBLICO | 2008年 / 59卷 / 03期

关键词：

Public Budget Process; Cost Estimation; Public Services;

D O I：

暂无

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

From the point of view of the budget process in the Public Sector this paper deals with public services and products costs. The main objective is to show a model of analysis and estimation of public services costs that is compatible with the budget process in the Brazilian Public Sector, and so contributing to obtain its alocative and operational efficiency. The model of cost estimation showed in this paper is compatible with the managerial information systems of the Government and has a low operational cost, because it does not imply in significant changes of them and of the data registration process in the public accountancy. Finally, the public services costs estimation procedure proposed in this paper attends the Law on Fiscal Responsibility and complements it on the issue of services and products costs estimation in the Public Sector.

引用

页码：309 / 331

页数：23

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