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The goal of this article is to compare the use of absorption costing and activity-based costing in the City Council's cost management as an instrument of accountability. This is an exploratory study, conducted through a case study, with a predominantly qualitative approach. It is understood that the implementation of absorption costing, besides being less expensive, is proceeded more easily, once it considers simpler criteria for allocation. The main criticisms are related to the apportionment of indirect costs, considered arbitrary. Regarding activity-based costing, its applicability is also easy to do considering that the public sector has been already working with the definition of activities. The goal is to reach, from this methodology, the integration between the involved areas, minimizing resources and maximizing results. The activity-based costing requires more time to be implemented, making it also more costly. The disclosure of such information through simplified reports, such as cost management reports, may encourage the construction and the practice of accountability. KEYWORDS Cost management, absorption costing, activity based costing, City Council, accountability.

cadernos gestão pública e cidadania

Gestão de Custos no Legislativo Municipal como Instrumento de Prestação de Contas: Um Comparativo entre o Custeio por Absorção e o Custeio Baseado em Atividades