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A contabilidade analítica nas instituições de ensino superior
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Abstract(s)
Nas últimas décadas, importantes reformas contribuíram para a implementação de um sistema de contabilidade pública e para o melhoramento da informação económica e financeira apresentada pelos organismos e serviços públicos. Estas reformas foram efectuadas num contexto de redefinição do sector público na economia nacional, com vista a controlar as despesas públicas, através da implantação progressiva da gestão por objectivos, e a introduzir técnicas de gestão que incrementassem a prestação de serviços neste sector.
Não obstante, medir a eficiência, a eficácia e a economia neste tipo de organismos é um processo árduo, na medida em que os seus múltiplos objectivos de prestação de serviços, dos quais não faz parte a maximização do lucro, dificultam a sua realização. Assim, de entre as alternativas desenvolvidas para dotar este sector de actividade de adequados mecanismos de administração, por forma a contribuir activa e eficazmente para o processo de tomada de decisões, destaca-se a necessidade de existir informação gerada no âmbito da contabilidade analítica.
A contabilidade analítica no sector público foi introduzida por força de lei, em 1997, com a publicação do Plano Oficial de Contabilidade Pública (POCP). Depois deste plano, apareceram outros, adaptados às especificidades de cada actividade do sector público, dotando as respectivas instituições com um sistema de informação e gestão. O POC-Educação é, neste contexto, um bom exemplo, integrando três aspectos: orçamental, patrimonial e analítica; sendo este último aquele que merece maior ênfase. Contudo, a implementação deste sistema integrado nas instituições apresenta-se como uma actividade complexa que, para além de exigir numerosos meios financeiros, materiais e humanos, e enfrenta limitações de tempo.
Neste sentido, o presente trabalho de investigação pretende, por um lado, determinar se as instituições de ensino superior em Portugal estão a implementar o sistema de contabilidade analítica, a que o POC-Educação obriga. Por outro lado, identificar as dificuldades sentidas aquando da sua implementação e, nos casos em que tal não se verificou, diagnosticar as razões de tal insuficiência. Complementarmente, pretende desenvolver-se um caso de estudo, utilizando o sistema de Activity Based Cost (ABC) para a Escola Superior de Tecnologia e Gestão da Guarda
In recent decades, important reforms have begun to be implemented in public accounting systems in order to improve the disclosure of economic and financial information presented by public organizations and services. These reforms have been made in a context of the redefinition of the public sector in the national economy, controlling public expenses through the implementation of administration by objectives, as well as the introduction of administration techniques that enhance the concept of public service. Nevertheless, measuring efficiency, effectiveness and economy in these organizations has been a difficult process, because the multiple objectives of public services, among which does not belong profit maximization, has made more difficult its accomplishment. So, of among the alternatives developed to allow this sector to operate with appropriate administration mechanisms with the objective of contributing actively and efficiently to the decision-making process, the author notes the need of information generated by management accounting. Management accounting in the public sector was introduced by law in 1997, with the publication of Plano Oficial de Contabilidade Pública (POCP). After this plan several other accounting plans also appeared, adapted to the specifics of each activity of the public sector, and providing respective organizations with a self-information system and administration. The POC-Educação is, in this context, a good example, integrating three aspects: budgeting, systems and management, but giving significant emphasis to the last one. However, the implementation of one system like this, within an organization is actually a complex activity that, besides demanding numerous human, physical and financial resources, faces limitations of time. In this sense, the present research intends, on the one hand, to determine if the Higher Education Institutions in Portugal have implemented the management accounting system that POC-Educação requires. On the other hand, it seeks to identify the difficulties faced during the implementation and, in the cases when this did not happen, presents a diagnostic of the reasons of this insufficiency. Complementarily, a case-study has been developed relating to the Escola Superior de Tecnologia e Gestão da Guarda using the Activity Based Costing (ABC) system
In recent decades, important reforms have begun to be implemented in public accounting systems in order to improve the disclosure of economic and financial information presented by public organizations and services. These reforms have been made in a context of the redefinition of the public sector in the national economy, controlling public expenses through the implementation of administration by objectives, as well as the introduction of administration techniques that enhance the concept of public service. Nevertheless, measuring efficiency, effectiveness and economy in these organizations has been a difficult process, because the multiple objectives of public services, among which does not belong profit maximization, has made more difficult its accomplishment. So, of among the alternatives developed to allow this sector to operate with appropriate administration mechanisms with the objective of contributing actively and efficiently to the decision-making process, the author notes the need of information generated by management accounting. Management accounting in the public sector was introduced by law in 1997, with the publication of Plano Oficial de Contabilidade Pública (POCP). After this plan several other accounting plans also appeared, adapted to the specifics of each activity of the public sector, and providing respective organizations with a self-information system and administration. The POC-Educação is, in this context, a good example, integrating three aspects: budgeting, systems and management, but giving significant emphasis to the last one. However, the implementation of one system like this, within an organization is actually a complex activity that, besides demanding numerous human, physical and financial resources, faces limitations of time. In this sense, the present research intends, on the one hand, to determine if the Higher Education Institutions in Portugal have implemented the management accounting system that POC-Educação requires. On the other hand, it seeks to identify the difficulties faced during the implementation and, in the cases when this did not happen, presents a diagnostic of the reasons of this insufficiency. Complementarily, a case-study has been developed relating to the Escola Superior de Tecnologia e Gestão da Guarda using the Activity Based Costing (ABC) system
Description
Dissertação de Mestrado em Contabilidade e Auditoria apresentada à Universidade Aberta
Keywords
Accounting Ensino superior Estabelecimentos de ensino superior Contabilidade Managing Accounting Higher education Public sector
Citation
Martins, Nélia Maria Pinheiro - A contabilidade analítica nas instituições de ensino superior [Em linha]. Coimbra : [s.n.], 2005. 152 p.