Cost accounting system implementation for a municipality

Authors

  • Clarinda Isabel dos Anjos dos Santos Instituto Superior de Contabilidade e Administração

DOI:

https://doi.org/10.34624/ei.v0i5.6250

Keywords:

activities, municipalities, cost centers, responsibility centers, coefficient imputation, analytical accounting, internal control, direct costs, indirect costs, efficiency, functions, allocation of costs, POCAL, costing system

Abstract

Local authorities are currently facing the pressing need to improve efficiency and effectiveness. The adoption of a Cost Accounting System is a major initiative, aimed at improving the management of municipal resources, according to, moreover, the legal framework in force.The implementation project of a cost accounting system for the Municipality of Vagos intends to describe the main difficulties that may be found in the implementation of cost accounting in a municipality, and to propose solutions in order to solve those problems. The methodology consists, initially, in a literature review on cost accounting in local government and then in presenting a proposal for a phased implementation of CA in the Municipality of Vagos.

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Published

2013-01-01

Issue

No. 5 (2013)

Section

Espaço de divulgação de teses