Systematization of costs of civil defense of Santa Catarina
DOI:
https://doi.org/10.6008/CBPC2179-684X.2020.001.0008Keywords:
Systematization, Costs, Civil DefenseAbstract
The objective of the study was to systematize the costs of services provided by the Santa Catarina State Department of Civil Defense. The research is descriptive, conducted through a case study, with predominantly qualitative approach. Data were collected through unstructured interviews with internal managers, financial management, planning and human resources, as well as data obtained from accounting documents, analytical reports and spreadsheets delivered by the servers mentioned. The systematization of costs provided the identification of the most significant costs of the Secretariat in 2018, serving as a basis for subsequent years. It was also possible to identify that the regional center of São Miguel do Oeste was the most economical regional one regarding its maintenance costs, mainly due to the reduced cost with outsourced employees. In contrast, the regional center that had the highest annual maintenance cost was Criciúma, mainly due to the high cost of payroll and vehicle maintenance. Regarding dams, Ituporanga is the most expensive due to structural conditions and year of inauguration. Regarding radars, the radar that has the highest maintenance cost was Lontras also due to the inauguration year, as well as the size of the building. Finally, the alignment of cost systematization with budget forecasting is relevant to ascertain budget viability in relation to Secretariat maintenance expenses.
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