MEASURING THE COSTS OF THE STATE FOREST INSTITUTE

This book aims to develop a methodology for the appropriation and analysis of the costs of actions for the maintenance of the ecological balance and the protection of biodiversity at the State Forest Institute - IEF, in the State of Minas Gerais. All the legislation in force regarding cost accounting in the public sector was observed, always seeking adequacy to the norms and manuals that govern the theme.Of a quantitative nature, the research integrated secondary financial data extracted from the government structuring systems, as well as from other internal information systems of the agency, namely: SIAD, SIAFI, SGTA, SIAG, SISAP, IP Network, Localiza billing reports, SouLog, Unidata billing reports, and MGS Customer Portal. From this data, it was possible to develop an accrual costing model, which allows the direct appropriation of IEF costs to 406 cost centers aligned to its organizational structure.To be made available to the agency, the model takes the form of a virtual tool, giving IEF managers access to cost information useful as a subsidy to decision-making in management processes.