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Abstract(s)
Considerando as recentes alterações pelas quais a contabilidade pública brasileira vem passando, o estudo em questão foi realizado no intuito de contribuir com as pesquisas na área da contabilidade do setor público, especificamente, para instituições públicas de educação. O foco da investigação foi demonstrar como a Demonstração dos Fluxos de Caixa (DFC) auxilia na gestão, no planejamento, na transparência e prestação de contas do Instituto Federal de Goiás, o que nos possibilitou conhecer como é elaborada e qual a importância da DFC no IFG. Entende-se que a DFC é um meio de divulgação das informações financeiras do governo que auxilia os gestores analisar e melhor avaliar as decisões tomadas no passado e planejar as decisões futuras. Ela apresenta aos usuários as fontes e destinações dos recursos utilizados pelo governo e os saldos resultantes, de acordo com as atividades da entidade. Foi utilizado o método de estudo de caso único, que nos possibilitou explorar e analisar os dados através de levantamento bibliográfico, análise de documentos e observação participativa. Abordaram-se as principais normas vigentes referentes à aplicação da contabilidade no setor público, detalhadamente sobre a Demonstração dos Fluxos de Caixa. Apresentaram-se algumas pesquisas recentes sobre o tema tanto em nível nacional quanto internacional. Através de uma análise simples nos demonstrativos disponibilizados no website institucional, entendeu-se que a DFC é importantíssima, entretanto, ainda carece de mais informações e divulgação quanto à sua utilidade. Constatou-se que os dados contidos nesta demonstração, em conjunto com as outras demonstrações contábeis, trarão aos gestores dessa entidade a transparência na utilização dos recursos, permitirão análises mais complexas dos fluxos de caixa de determinado período, bem como, contribuirão para a elaboração das previsões orçamentárias e decisões administrativas futuras.
Considering the recent changes in Brazilian public accounting, this study was carried out in order to contribute to research in the area of public sector accounting, specifically, for public education institutions. The focus of the research was to demonstrate how the Cash Flow Statement (CFS) assists in the management, planning, transparency and accountability of the Federal Institute of Goiás, which enabled us to know how it is elaborated and how important the CFS is in IFG. It is understood that the CFS is a means of disclosure of government financial information that assists managers to analyze and better evaluate the decisions made in the past and plan future decisions. It provides users with the sources and allocations of the resources used by the government and the resulting balances, according to the activities of the entity. The method used was the single case study, which allowed us to explore and analyze the data through bibliographic survey, analysis of documents and participatory observation. The main current regulations regarding the application of accounting in the public sector, in detail on the Cash Flow Statement, were discussed. Recent research on the subject has been presented at both the national and international levels. Through a simple analysis in the statements made available on the institutional website, it was understood that the CFS is very important, however, it still needs more information and disclosure as to its usefulness. It was found that the data contained in the CFS, together with the other financial statements, will bring to the managers of this entity the transparency in the use of resources, will allow for more complex analyzes of the cash flows of a given period, as well as they will contribute to the budget forecasts and future administrative decisions.
Considering the recent changes in Brazilian public accounting, this study was carried out in order to contribute to research in the area of public sector accounting, specifically, for public education institutions. The focus of the research was to demonstrate how the Cash Flow Statement (CFS) assists in the management, planning, transparency and accountability of the Federal Institute of Goiás, which enabled us to know how it is elaborated and how important the CFS is in IFG. It is understood that the CFS is a means of disclosure of government financial information that assists managers to analyze and better evaluate the decisions made in the past and plan future decisions. It provides users with the sources and allocations of the resources used by the government and the resulting balances, according to the activities of the entity. The method used was the single case study, which allowed us to explore and analyze the data through bibliographic survey, analysis of documents and participatory observation. The main current regulations regarding the application of accounting in the public sector, in detail on the Cash Flow Statement, were discussed. Recent research on the subject has been presented at both the national and international levels. Through a simple analysis in the statements made available on the institutional website, it was understood that the CFS is very important, however, it still needs more information and disclosure as to its usefulness. It was found that the data contained in the CFS, together with the other financial statements, will bring to the managers of this entity the transparency in the use of resources, will allow for more complex analyzes of the cash flows of a given period, as well as they will contribute to the budget forecasts and future administrative decisions.
Description
Keywords
Contabilidade no setor público Fluxos de caixa DFC Instituto Federal de Goiás Accounting in the public sector Federal Institute of Goiás Cash flows CFS