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The main objective of this descriptive case study was to analyze the perception of managers in management positions in the administrative area and accountants at the Federal Institute of Education, Science and Technology of Rio Grande do Norte (IFRN), regarding cost management applied to the public sector. The collection instrument used was a questionnaire with twenty-eight questions that used the Likert scale and was divided into seven dimensions for a better analysis. The scope of the research was 33 managers related to the administrative area and 12 accountants from the 16 campuses and the IFRN rectory, so the number of respondents was sufficient, considering that the study focused on this institute. Based on the findings, the study concluded that the respondents perceive the importance of implementing the cost system, however, training for both groups of respondents and a standardization on how to measure and elaborate cost information will be necessary so that the implementation of the cost system becomes efficient in the IFRN. |
