Uma análise do processo de implantação nas Universidades Federais Brasileiras da NBC TSP 34 – custos no setor público
Carregando...
Data
Autores
Título da Revista
ISSN da Revista
Título de Volume
Editor
Universidade Federal de Goiás
Resumo
This study aims to answer the question “what is the level of preparation and adherence of Brazilian
federal public universities to comply with NBC TSP 34?”, with the general objective of evaluating
the implementation stage of the cost standard. The research is classified as descriptive, case study,
field research with application of questionnaire, bibliographic and documentary. A total of 83% of
responses were obtained to the questionnaire sent, which contributed to a more comprehensive
analysis and allowed a general view of the scenario of adaptation of Brazilian federal institutions
to NBC TSP 34. Regarding the results, it is concluded that Brazilian federal universities still have
a large process of adaptation to the standard. It is clear that NBC TSP 34 is known to all respondents
of the survey and that most of the institutions stated that they are in the process of analysis and
planning. However, it was also found that there are universities that are not in the process of
adaptation. For future research, a new assessment is suggested to verify the progress and
completion of the adjustment procedures that are being carried out, given that the regulation came
into force in January 2024.
Descrição
Palavras-chave
Custos no setor público, NBC TSP 34, Universidades federais, Costs in the public sector, NBC TSP 34, Federal universities
Citação
GONÇALVES, Douglas Araujo. Uma análise do processo de implantação nas Universidades Federais Brasileiras da NBC TSP 34 – custos no setor público. 2024. 82 f. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) – Faculdade de Administração, Ciências Contábeis e Ciências Econômicas, Universidade Federal de Goiás, Goiânia, 2024.