BENEFITS AND PROBLEMS IN IMPLEMENTING A COST INFORMATION SYSTEM OF PUBLIC SECTOR IN THE STATE OF RIO GRANDE DO SUL

Abstract

The cost information is important for the Public Sector adequately analyze the quality and effectiveness of public management. A Cost Information System (SIC) integrates and makes this information available in real time, providing transparency and more control of this spending.  This study aims to identify the benefits and problems in implementing a Cost Information System in the State of Rio Grande do Sul based on the requirements imposed by the Brazilian Standards of Accounting Applied to the Public Sector (NBCASP). This research is classified in: qualitative, descriptive, operationalized by a case study. Semistructured interviews are used to collect data and content analysis to analyze them. The results of the study indicate that the SIC began to be seen as a necessary and important tool for the Public Sector. The main conclusions were: the SIC is an effective tool that can provide benefits such as the structural organization of the organs, improving management, quality and transparency of public spending, however facing some problems, among the main ones: the lack of trained qualified people and little knowledge about the costs. The research contributes to both areas, accounting and management, as for public administration, showing that a management tool costs has become increasingly important in the routine of civil servants.