Yoshitake, Mariano2024-03-162024-03-162015ANDRADE, Marcia Helena de. Sistema de informação de custos: Uma experiência de implantação na secretaria de educação do municipio de Iraguari/Go. Goiânia (GO), 2015. 155f Dissertaçao (Mestrado Profissional em Administração ) Faculdades Alves Farias , 2015http://repositorio.unialfa.com.br/handle/123456789/286The cost element is present in the daily lives of all companies , whether public or private , but notably there is a predominance in front approach to theories , studies and cost behavior research in private companies. Thus this study aims to demonstrate the need to apply an appropriate model to the cost of information system in the public sector. Current regulations , standardize the implementation of cost information system, presents a historical and evolutionary panorama of these theories and shows the information systems that integrate the scenario, the management models already implemented in government agencies, the understanding and the application costs in regard to the cost accumulation system cost and system cost methods , proving that the system cost is connected to the efficiency, effectiveness and economy in public administration. Experiences of other countries in this process are presented along with several examples of Brazilian public institutions at the federal level who performed tests and currently use the cost information system , plus some positioning authors who advocate specific models. In this context arises a question on the applicability of a method under the municipal perspective , allowing the formulation of the problem: What is the appropriate cost information system model to be adopted in the municipal government ? For marking the answer to the reflection raised took place a qualitative , exploratory research with a experience in Municipal Itaguari of Education , city in the state of Goiás. The survey results show that , when comparing the projection made by SimCAQ system for the year 2015 with the CASP already effected in 2014 , we realized that the municipality has applied effectively the public resource front of quality indicators relevant bodies and proven studies. They also indicate that this deployment can bring benefits to public management , and has a costing method suitable to the cost of information system in the public sector. Before the fact, the subject gets full emphasis to represent a change in the way we manage public management, allowing the measurement of public expenditure, the allocation of public resources efficiently and a subsidy to decision making .ptSistema de Informação financeiroCustos e Administração Pública