Custos aplicados ao setor público: um estudo comparativo em uma escola estadual entre o Custeio Absorção, Custeio variável e o Custeio ABC

Abstract

The use of a costing system in the public sector can improve the allocation of resources, allowing too,a broader view of the entityexpenses. Thereby,this system can serve as a basis for making decisions.The problem of this study is to identify:What is the most appropriate method of costingthe State School of Elementary and Secondary Education José Bronzeado Sobrinho?The overall objective of the researchevidence which was costing methodthat best applies to that school.The methodology is characterized as a case study,combined with literature and documentary. The results indicated that the Variable Costing,Absorption Costing and Activity Based Costing (ABC)reached the same result in the period.However,among the costing methods analyzed,the Costing ABC showed the bestthe breakdown of the costs incurred in the School, because it identifies how each activity consumes resources, may contribute to a better decision making processas for a possible to reduce costs.