Gestão de custos na administração pública: estudo de caso em um presídio em João Pessoa

Abstract

Data processing systems have been used for a long time to assist in handling accounting information and making administrative decisions. In public sectors, SICESP tools are used in conjunction with other measures aimed at detailing costs, creating reliable reports capable of delimiting the representation of each sector or element within an institution. In this work, an introduction and description of the SICGESP (Information and Cost Management Infrasig Applied to the Public Sector) system was made, as well as the application of this tool in the treatment of data from the Desembargador Flóscolo da Nóbrega Penitentiary, located in the city of João Pessoa - PB. The objective of the study was to collect data on the cost of the penitentiary for the month of June/21 and, through this, specify the monthly amount for the maintenance of each inmate in the institution. First, a bibliographical study and understanding of the system used for data processing was carried out. Afterwards, information was collected, entered into the SICGESP and, finally, created the reports. The on-site study showed the importance of choosing a system that helps to obtain quick and reliable reports, modernizing Public Management and making the process not only more organized, but also more systematic and proficient, benefiting the transparency of the public sector.