SISTEMAS DE INFORMACIÓN DE COSTOS EN EL SECTOR PÚBLICO EN BRASIL: UN ANÁLISIS DE LA PERCEPCIÓN DEL USUARIOS ACERCA DE EL ENFOQUE DE GESTIÓN DE GOBIERNO

Among the Brazilian Accounting Standards Applied to the Public Sector is NBC T 16:11, which deals with the implementation and use of the Cost Information System in the Public Sector (SICSP). Therefore, we discuss: What is the users' perception of the importance of SICSP to the management tools and management actions? Aiming to investigate the perception of those responsible for the implementation and use of SICSP, using an exploratory and explanatory research methodology through bibliographic, documentary and field data, where as a result it was found that the SICSP contributes significantly both management tools and planning and for the management actions, among other adjacent findings.