A implantação do sistema gerencial de custos (SISCUSTOS) desenvolvido pelo Exército Brasileiro: estudo de caso na 1 Inspetoria de Contabilidade e Finanças do Exército

A implantação de sistemas de custos no setor público tem sido apontada como uma necessidade gerencial primordial para se alcançar as dimensões dos princípios da eficiência, eficácia e efetividade na administração pública, fato que proporcionaria a otimização do uso dos escassos recursos disponíveis. Com o advento da Lei de Responsabilidade Fiscal entrou em evidência a discussão sobre o tema no cenário nacional, sendo mais recentemente criada no governo federal uma comissão interministerial de custos com objetivo de elaborar estudos e propor diretrizes, métodos e procedimentos para subsidiar a implantação de Sistemas de Custos na Administração Pública Federal. Tendo em vistas essas necessidades, o presente trabalho tem por objetivo principal verificar a adequabilidade do Sistema Gerencial de Custos (SISCUSTOS) implantado no Exército Brasileiro permite a apuração de custos sob a ótica da teoria contábil e complementarmente analisar se o sistema de custos adequasse as metodologias do custeio ABC e fornece subsídios para a tomada de decisões. Para isso realizou-se um estudo de caso de natureza qualitativa, coletando-se dados de fontes primárias e secundárias, além de entrevistas com os servidores responsáveis pelo desenvolvimento, implantação e operacionalização do sistema. O resultado verificado foi que as funcionalidades disponibilizadas pelo SISCUSTOS vislumbram a aderência do sistema com o plano teórico, permitindo que as informações extraídas da contabilidade governamental contemporânea sejam ajustadas, para uma possível aproximação da contabilidade orçamentária com a contabilidade patrimonial, necessitando apenas de alguns ajustes para itens aqui denominados como peculiares da contabilidade governamental. No caso do método de custeio ABC observou-se que a metodologia está sendo subtilizada, e que o grau desejado em extrair todas as contribuições disponibilizadas pelo ABC somente virá com a maturidade da gestão de custos, sendo que, para atingir tais objetivos haverá a necessidade de se fixar como atributos cognitivos os 4C - Cultura de Custos, Comprometimento, Competição e Confiabilidade - entre os usuários do sistema e a alta administração.

Regional Fisheries Advisory Committee 29th April, 1974

This is the first report from the Regional Fisheries Advisory Committee meeting, which was held on the 29th April, 1974. The report looks at sections on estimates for the anticipated income and expenditure on fisheries for the current year, the structure of fisheries in the region, and a list of the fisheries in the ownership of the North West Water Authority. Also covered is information relating to fishery and sea fishery byelaws, license duties and a summary of the current activity and the future plans for the committee. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

South & West Cumberland Fisheries Advisory Committee 3rd June, 1974

This is the first report from the South and West Cumberland Fisheries Advisory Committee meeting, which was held on the 3rd June 1974. The report includes sections on fishery byelaws, estimates for the anticipated income and expenditure on fisheries for the current year, and fish mortality. The section on fish mortality includes the details of a fish kill on the River Marron, gives points along the river where water was sampled, and the results of the analysis. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

Eden Fisheries Advisory Committee 4th June, 1974

This is the first report from the Eden Fisheries Advisory Committee meeting, which was held on the 4th June 1974. The report includes sections on fishery byelaws, estimates for the anticipated income and expenditure on fisheries for the current year, licence duties, the Nursery Stream Project and Holmewrangle hatchery. The section on the Nursery Stream Project includes the reasons for undertaking the project, and the details of the project. The section on the Holmewrangle hatchery looks at low survival rates and reasons for mortality for 1973/1974. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

Lune, Wyre & Furness Fisheries Advisory Committee 6th June, 1974

This is the first report from the Lune, Wyre and Furness Fisheries Advisory Committee meeting, which was held on the 6th June 1974. The report includes sections on fishery byelaws, estimates for the anticipated income and expenditure on fisheries for the current year, the arrangements for the release of freshets to the River Leven in times of drought, and the utilisation of water resources. This section looks at proposed abstractions for the River Lune and Wyre, and the Ullswater and Windermere Pumping Stations. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

South Lancashire Advisory Committee 10th June, 1974

This is the first report from the South Lancashire Fisheries Advisory Committee meeting, which was held on the 10th June 1974. The report includes sections on fishery byelaws, estimates for the anticipated income and expenditure on fisheries for the current year, and information includeing the aims of a report entitled 'Taking Stock', which looked at migratory fish in England and Wales. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

Regional Fisheries Advisory Committee 21st July, 1975

This is the report from the Regional Fisheries Advisory Committee meeting, which was held on the 21st July 1975. The report contains information on the appointment of the Regional Fisheries Advisory Committee (1975-1976), the appointment of the Local Fisheries Advisory Committee (1975-1976), and the land drainage representation on Local Fisheries Committees. Also included in the report is information on fishery byelaws, fishing at Jumble Reservoir and a progress report on a proposed Coarse Fish Unit and coarse fish stock pools. Licence duties, long term angling leases on Authority Waters and radio equipment for Bailiffting Staff are also covered. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

Mersey & Weaver Advisory Committee 12th June, 1974

This is the first report from the Mersey and Weaver Fisheries Advisory Committee meeting, which was held on the 12th June 1974. The report includes sections on fishery byelaws, estimates for the anticipated income and expenditure on fisheries for the current year, information including the aims of a report entitled 'Taking Stock', licence duties, the need of a Coarse Fish Unit and pollution. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

South & West Cumberland Fisheries Advisory Committee 2nd September, 1974

This is the report from the South and West Cumberland Fisheries Advisory Committee meeting, which was held on the 2nd September 1974. The report looks at comments of the Regional Fisheries Officer on the report 'Taking Stock', and information including the aims of a report entitled 'Coarse Fisheries'. The report also includes sections on the summary of the stocking carried out from Holmewrangle hatchery, biological work undertaken on the Rivers Ellen, Keekle and Thirlmere Reservoir, fishery prosecutions, and fish mortalities. This section includes information on the date, location, extent of the kill and the cause. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

South & West Cumberland Fisheries Advisory Committee 13th October, 1975.

This is the report from the South and West Cumberland Fisheries Advisory Committee meeting, which was held on the 13th October 1975. The report contains information on the impact of work on the A66 Penrith to Workington road, brown trout fishing, the development of the Ehen as a fishery, reports of fisheries activities, Holmwrangle hatchery, land drainage representation, new fishery byelaws and fishing licence duties. The section on fisheries activities includes runs of fish, stocking, poaching and biological work. The section on Holmwrangle hatchery includes mortality numbers and possible solutions to avoid future pipe chokes and to improve the pumping system. The section on land drainage is purely for an up-to-date picture of developments. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

Eden Fisheries Advisory Committee 3rd September, 1974

This is the report from the Eden Fisheries Advisory Committee meeting, which was held on the 3rd September 1974. The report looks at comments of the Regional Fisheries Officer on the report 'Taking Stock', and information including the aims of a report entitled 'Coarse Fisheries'. The report also includes sections on the summary of the stocking carried out from Holmewrangle hatchery, biological work undertaken on the Rivers Liddel, fishery prosecutions, and fish mortalities. This section includes information on the date, location, extent of the kill and the cause. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

Lune, Wyre & Furness Fisheries Advisory Committee 9th September, 1974

This is the report from the Lune, Wyre and Furness Fisheries Advisory Committee meeting, which was held on the 9th September 1974. The report looks at comments of the Regional Fisheries Officer on the report 'Taking Stock', and information including the aims of a report entitled 'Coarse Fisheries'. The report also includes sections on the improvement of fisheries in the River Leven, coarse fish salvage and stocking, fishery prosecutions, and biological work on the River Kent. Fish mortalities are also given as well as fish monitoring figures for areas on the Rivers Lune and Leven for 1974. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

Eden & District Fisheries Advisory Committee 14th October, 1975

This is the report from the Eden and District Fisheries Advisory Committee meeting, which was held on the 14th October 1975. The report looks at the planning study for the post 1981 period and fisheries activities on the Eden and Esk. This section includes catches of miragtory, brown trout and coarse fish, the summary of the stocking carried out from Holmewrangle hatchery and Biological work undertaken on the Eden. It also contain sections on fish mortalities, new code of fishery byelaws and fishing licence duties. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

South Lancashire Fisheries Advisory Committee 11th September, 1974

This is the report from the South Lancashire Fisheries Advisory Committee meeting, which was held on the 11th September 1974. The report looks at comments of the Regional Fisheries Officer on the report 'Taking Stock', and information including the aims of a report entitled 'Coarse Fisheries'. The report also covers sections on the working of Langcliffe Rearing Station, coarse fish salvage and stocking, fishery prosecutions, and biological work on Hoddlesdon Reservoir. Fish mortalities are also given as well as fish monitoring figures for areas on the Rivers Ribble and Hodder for 1974. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.

South Lancashire Fisheries Advisory Committee 15th October, 1975.

This is the report from the South Lancashire Fisheries Advisory Committee meeting, which was held on the 15th October 1975. The report contains sections on planning study for the post 1981 period, reports on fisheries activities, land drainage representation on local committees, proposed new byelaws and fishing licence duties. The section on fisheries activities are reported by area fisheries officers and looks at poaching, Langcliffe and Middleton hatcheries management, number/causes of fish mortalities and biological work carried on Colne Water and Lancaster Canal. The Fisheries Advisory Committee was part of the Regional Water Authorities, in this case the North West Water Authority. This preceded the Environment Agency which came into existence in 1996.