System of Information of Costs in the Brazilian State Executive: Evaluation of the Reality of Implantation

Abstract

The objective of this study was to evaluate the reality of the implementation of the cost information system by Brazilian state executives. A descriptive research was carried out, through a survey study, with a quantitative and qualitative approach. In the data collection, questionnaires were sent by e-mail in June 2017. Twenty-four respondents, representing 88.88% of the population, were returned. The results show that only six (25%) states have started the implantation process. Among the most cited difficulties, the emphasis was on the lack of technical team members and the need for financial resources. In terms of contributions, the possibility of obtaining more reliable information for decision-making, greater economy and control of public resources and efficiency in government results was highlighted.

 Keywords: Cost information system. Public sector. State executives.