Gestão do patrimônio sob a perspectiva da norma brasileira de contabilidade aplicada ao setor público NBC TSP 07 – Ativo Imobilizado: proposta de manual de inventário patrimonial

Abstract

The convergence of Brazilian Accounting Standards to international standards, starting in 2008, brought major challenges to the public sector, as the accounting focus changed from budgetary and financial to equity. With the publication of the Brazilian Standard of Accounting Applied to the Public Sector 07 – Fixed Assets, in 2017, it became essential to recognize assets, determine their book values and calculate depreciation values, especially in Federal Institutions of Higher Education, since fixed assets are responsible for a large part of the total assets in these institutions and asset management must be constantly improved to bring reliable information. Thus, the research proposed a manual with the necessary procedures for carrying out the inventory of permanent movable assets, since the inventory is one of the main stages of asset management, in order to comply with the legislation and obtain reliable reports for decisionmaking by public managers. The action research method was used, in which the participants worked cooperatively with the researcher, developing the Asset Inventory Manual, together with the new process flowchart, to then apply and evaluate the specific product. As a result, we have a Manual that can serve as guidance for carrying out the inventory of permanent movable assets in Federal Higher Education Institutions, as it provides easy steps for carrying out the procedure. The research also demonstrates how the number of servers and the time required to carry out the inventory can be calculated. It is expected that with the new standardized procedure, divergences between accounting reports and inventory of permanent movable assets can be resolved and that there can be more efficient asset control in public sector institutions.