Costs in the public sector

The measurement of courses in the public sector dates back to the entry into force of Federal Law n. 4.320/64, reinforced by the Fiscal Responsibility Law in 2000 and by CFC Resolution n. 1.366 of 2011, which with more emphasis require the measurement of costs, in a way that allows the evaluation and monitoring of management and subsidises the decision-making process. The aim of this study is to identify the cost of primary and secondary school pupils using the absorption costing method in the municipality of Santa Helena - SC for the base period of 2013. The research is classified as descriptive, and in terms of procedures it is a case study, with a predominantly qualitative approach to the problem. The case study was carried out in the municipality of Santa Helena - SC, more specifically in the municipality's Department of Education.