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,

Author: Faukazahn Zulurn
Country: Turks & Caicos Islands
Language: English (Spanish)
Genre: Career
Published (Last): 27 November 2018
Pages: 317
PDF File Size: 1.38 Mb
ePub File Size: 9.22 Mb
ISBN: 488-1-41519-996-8
Downloads: 12367
Price: Free* [*Free Regsitration Required]
Uploader: Meztishakar

Some people have been living in the hospital for a number of years now, many people have been hospitalized to treat themselves and returned home, others have been abandoned by the family, and finally others are there because they do not have a family.

It also provides users with information about the data so that the services are provided at a considerable cost, so that it can avoid wastage by seeking improvement in the quality of services.

In the second one it contains information about the methodology used to ascertain the cost concepts and the data collection of the hospital, and in the third chapter the results of the study are presented: Martins states that expenditures are items that reduce Shareholders’ Equity and that have this characteristic of representing sacrifices in the process of obtaining revenues. The accrual system by order costs are accumulated to meet a particular specific order or service order.

Direct costs are objectively appropriable to the finished product, which we can directly identify that this or another product belongs to, just having a measure of consumption.

decreto pdf download – PDF Files

The accounting should determine the cost of the projects and activities, in order to show the results of the management. I’ll be really very grateful. According to Falkp. The calculation of your expenses and the information that is generated is obtained through consolidations of expenses and revenues. The HCC is a Hospital-Colony, which housed and in the planlto of the millennium hosts people who contracted leprosy.

In accounting, all costs fixed and variable, direct and indirect are allocated to manufactured products and services, and direct costs are incorporated through direct and indirect appropriation through apportionment criteria. The process of improvement in an organization calls for the use of an information system in which to support the decisions adopted.

In one of his understandings Martinsp. Graph 01 — Consolidation of Expenses A contribution to the process of allocation of joint costs in the beef slaughtering industry: Desenvolvimento, Marketing, SEO por: 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.

Compartilhe o Conhecimento com seus Amigos! In view of its strategic position in the accounting information system, the role of cost accounting has gained importance in the decision-making sphere of all organizations, as it acts as a source for the Financial Accounting, which prepares the financial statements, and the Managerial Accounting, which provides information related to the accounting data to its users BRITO, The State Department of Health already speaks of adopting the use of costing systems, but has not yet offered training nor demanded that they be present in their organs.


Martins states that this method of costing is derived from the application of generally accepted accounting principles, is not a principle in itself, but a methodology derived from them. Suprimento de fundos ou Adiantamentos: The work is structured in three chapters. The unit cost of each order will be equal to the total cost divided by the unit number. 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.

Identify the use of a cost system in the HCC management decision-making process; Establish the level of information generated by accounting for internal control of the entity; To deepen the general notions of costs in hospital environments; and Study the LRF regarding the instrumentation of cost tools in management decisions. Mestra Rosimeire Ayres” Download Document. Help me to find this decreto pdf download.

In this case, the absorption cost method was used, where in accounting all costs fixed and variable, direct and indirect are allocated to services rendered, and direct costs are incorporated through direct appropriation.

The purpose of the Federal Accounting System is to dedreto the acts and facts related to the budgetary, financial and patrimonial administration of the Union and show: Gabriel Rabelo e Luciano Rosa: Although it is usually called direct costing, the correct nomenclature is variable costing, because this costing method uses only the costs and expenses that have a proportional and direct relation with the quantity of products.

These are plnaalto tools that are able to generate information in order to reduce the costs of services without losing quality competence. Discrimination, stigma and prejudice, the various problems that the people affected by decgeto 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.

Depending on their nature and the periods of activation, investment can be characterized as an expense that turns into investment and may be either current or permanent. SLOMSKI states that when starting decrwto to meet the customer’s request, start up in the proce plajalto 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.


According to Beurenpage 86 the bibliographic research, “aims to gather information and prior knowledge about a problem for which the answer is sought.

These items are those that the legislation determines are “obligatorily” aggregated, which does not mean an exhaustive and complete listing. It is a good or service consumed abnormally and involuntarily.


The loss is characterized by something unexpected, are not regular, are abnormal expenses, contributing planaltl the generation of injury. Ruimar Batista states “People are not there to be protected, but to protect society … people who live there need health, work, educationleisure … and citizenship, above all else. Estatui General Standards of Financial Law for the preparation and control of budgets and balance sheets of the Union, the States, the Municipalities and the Federal District.

Examples of expenses include the purchase of raw materials, expenses with board 39872, hiring of various services, etc. According to Martinsthis method hurts accounting principles, especially that of Competence and Confrontation. Eles atualizam ui o de Receita Or ament ria.

Descarga Decreto No We can see that among all the services provided by the HCC of all cats the highest cost for the hospital is with Consumer Material which represents 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.

Finally, the work considers the importance that the RFL imposes on the public administration, in which it seeks the efficiency and transparency of public accounts.

Beuren, The qualitative approach is presented by Fachinp.

Whenever it is necessary to carry out a bidding for the purchase of foodstuffs, medicines or hospital dressings, the accounting department does a cost survey and payment capacity, based on this information if you are aware of how much you can bid or if you need to do something the amount to be acquired.

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

Ruimar Batista, The HCC is a Hospital-Colony, which housed and in the middle of the millennium hosts people who contracted leprosy. Even with the importance of using an information system that allows the provision of data needed to better manage pplanalto decision-making process, as advocated by the LRF. Knowing the existence of these cases, Dr.

It is seen that the fiscal requires the use of Absorption Costing, so that all production costs, whether direct or indirect, are incorporated into the product.