Uma análise do processo de implantação nas Universidades Federais Brasileiras da NBC TSP 34 – custos no setor público

Abstract

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.