A implementação do método de custeio ABC na Secretaria de Estado de Educação do Rio de Janeiro: uma análise sob a perspectiva institucional

Abstract

This study aims to analyze the implementation of the activity-based cost control method at the State Education Secretariat (SEEDUC) in Rio de Janeiro; identify the stage it is in, the possible problems and make recommendations to solve the identified problems. To achieve the objectives and understand the results, institutional theory was used as a theoretical foundation along with the notes made by the employees involved in the process. The adopted methodology was the case study and the data collection was carried out through the application of a questionnaire. The results indicated that the implementation of the ABC occurs slowly and comes up against several barriers, among the main problems verified are the absence of a cost system, the lack of integration between members and the lack of training. Despite the problems, it was found that the professionals involved obey and respect the rules issued by the Administration, there is a high commitment from the team that is even proactive and that the entire team understands the importance of implementing cost control at SEEDUC. As suggestions for the problems, the acquisition or development of software to help control was proposed, continuous training of the team, networking with other organs of the states and the union, integration of systems between others. As recommendations for the problems encountered, it was proposed to purchase or develop software to assist control, continuous training of the team, networking with other state and union bodies, systems integration, among others.