MANAGEMENT IN THE PUBLIC SECTOR: DEVELOPMENT AND IMPLEMENTATION OF A COST SYSTEM MODEL INTEGRATED WITH DASHBOARDS AT IPREV SANTOS, IN COMPLIANCE WITH NBC TSP 34

Abstract

This article aims to demonstrate that a cost system integrated with dashboards can provide relevant and clear information about IPREV Santos. This study was based on research on the following topics: public-sector, public-sector costs, cost accounting, management accounting, and dashboards. The methodology used was descriptive, based on documentary and bibliographic research applied to a case study, using mixed quantitative and qualitative data. The cost system was developed based on some IPREV Santos requirements, standards, and the author's ideas. Upon completion, the data contained within it were used to create the dashboard, which consisted of eight panels that present various aspects of the institution, enabling improved management and transparency at the Santos Municipal Public Servants Social Security Institute