THE ECONOMIC RESULT IN PUBLIC ADMINISTRATION: THE MEASUREMENT OF COST AND RESULTS

Abstract

This study aims to show the importance and the contributions of the cost accounting to the new environment of public administration, highlighting the organizational efficiency and efficacy. These concepts have long been applied in the private sector and now they are being studied for application in the public administration, aiming at the economy measurement of its actions. In the perspective of modern management paradigm, this analysis will consider the economic management theory (based mainly in the opportunity cost, which some Brazilian academics call as GECON) as a tool for measuring the value produced by the public administration. The empirical study is applied in a municipal school, which offers services of primary education (1st to 4th grades), located in Cascavel city (state of Paraná, Brazil). The study shows that it is possible to measure the costs of this service, as well as to apply the Economic Management Theory (GECON), aiming to attain the efficiency and efficacy in the management of public resources.