Contabilidade de custos aplicada à Administração Pública Brasileira um estudo comparativo sobre os sistemas de custeio utilizados pela Marinha, Exército e Aeronáutica em seus laboratórios químicos farmacêuticos

Abstract

This work has the aim of a comparative study of the costing systems used by the pharmaceutical chemical laboratories of the Navy, Army and Aeronautics, Industrial Military organizations of the Armed forces, belonging to the Direct Public Administration. The development of this work by means of the made in laboratories mentioned before, with the purpose of verifying if the costing systems that use, are according to theoretical reference, with the purpose of using these systems, which information generated to take decisions and if systems used are according to the ones in operation of other organs of public administration and if it is recommended by the other specialist.In these studies are checked the importance of the utilization of the accounting costs in the Public Administration , the experience in other organs and the implantation of the Managerial System of Costs of Army (MSCA).