altera o do D Tue, 27/12/11, AM. decreto /11 . http://www. Eles atualizam constantemente. Brasilia, Diário Oficial da União, May 5, legislacao/ legislacao ———, “Decreto No. – Dispõe sobre a Unificação. other provisions. Available on: br/ccivil_03/decreto/ dhtm>. Access on: July 4, BRASIL. Law No. , of May 16,

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In addition to dcreto method being basic the way it is being used is not efficient, especially when it is analyzed from the managerial point of view.

Martins further defines that defreto main purpose of Cost-Standard, in the case of the most feasible Current, is cost control planning. The terms used in Cost Accounting can be confused because the words are synonymous, but they have different meanings, there is no legal standard and the most common terms are: According planlto Meglioriniin this “costing method, the products will only receive the costs resulting from the production, that is, variable costs.

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Critics of the absorption cost method condemn its use because they consider that the apportionment is arbitrary, which does not correctly identify the cost to be attributed to the product or serum produced.

Decreto – [Download PDF] – vdocuments. With the complexity of the operations Accounting has evolved, adding new functions: In the case of a process accumulation system, the resources consumed depend on the production time, that is, the customer stipulates a time period for the production time, and at the end of the period, the number of finished items is determined and the number of finished items are under development.

Cost accounting is used to determine the costs of products or services and has an important role to play in providing decision-making information as it analyzes the entity’s expenditure. For any entity, whether for profit or not, accounting information is an instrument for controlling and analyzing equity. With the 2nd Industrial Revolution and the growth of the technology of the industries appeared the need to manage the organizations.

Hospitals have increasing health expenditures and due to the numerous functions performed in several sectors there is a great complexity in the evaluation of costs and revenues, this occurs mainly in public entities.


According to Beurenpage 86 the bibliographic research, “aims to gather information and prior knowledge about a problem for which the answer is sought. In Law The implementation takes the manager detailed information of each department, analyzes the costs with each patient, provides data and reports for the comparison of results with the goal of better management for decision making.

Suprimento de fundos ou Adiantamentos: For Slomskip.

Thus accounting gained strength by developing specific areas such as financial accounting and managerial accounting, assisting companies in their decretk. The HCC, whenever it needs to know the costs, uses the absorption method, which, according to Martinsp. Through the application of the questionnaire found that the hospital has a single accounting sector, which provides the cost information to the administration.

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The most confused terms are: According to Olivaseveral Brazilian hospitals, both in the private sector and in the public sector, saw the importance of using strategic planning and management as the basic principle for their development and growth. In Decree 6.

Plznalto accounting should determine the cost of the projects and activities, in order to show the results of the management. The users of accounting in the hospital seek solutions to help optimize the result, both the administrator, the funders and those who use the service seek to achieve efficiency in the activities.

Institucional Scanned Document – capes. D – Planalto ; Art. The Federal Constitution also reinforces in its dcreto 37 and 70, that the public administration obey to the principles of efficiency and of economy, respectively.

The intellectual property rights in the recording industry.

SLOMSKI states that when starting work to meet the customer’s request, start up in the proce ss of accumulation of costs by order, and at the end of production will be accumulated all costs related to the products or services requested by the customer, regardless of the elapsed time. The study showed that the tool used by the accounting sector does not generate cost information that is capable of ascertaining and evaluating the monitoring of the budgetary, financial and equity management of the entity.


Characterized by attributes and relates aspects not only measurable, but also defined descriptively. Multidisciplinary Core Scientific Journal of Knowledge. Depending on the nature of manufacturing, accumulation systems can be classified in two ways: To calculate this system, raw materials, direct labor and other costs must be aggregated.

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Disbursement corresponds to the payment on the acquisition of a good or service that was acquired, regardless of the moment it is consumed, and may occur before, during or after the input of the utility purchased MARTINS, On January 3,it was inaugurated by the State Government and from on it was called the Cologne hospital of Carpina.

The absorption costing method is the most widely used method of calculating production costs in Brazil. Discrimination, stigma and prejudice, the various problems that the people affected by leprosy in the Colony are concrete evidence that the Colonial Hospitals in the country are taken seriously and consequently the leprosy in the country has not been taken seriously.

According to Martinsthis method hurts accounting principles, especially that of Competence and Confrontation. Depending on the volume of production, the variable costs are also classified, which are those that vary according to the volume of activity of the company, that is, the larger the quantity that is produced, the greater the consumption.

Cost accounting gives the manager information of strategic relevance to support decisions made within the entity. Such systems are not unalterable for each variable. The loss is characterized by something unexpected, are not regular, are abnormal expenses, contributing to the generation of injury.

For that reason, it would not be correct to throw all the fixed costs on today’s sales, if part of the made products will only sell tomorrow. The study shows the requirements of laws, as well as concepts and definitions, presenting the various forms of methods that are used by Cost Accounting to calculate and evaluate management results.