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A case study was conducted in the municipality of Santa Maria/RS, Brazil, in order to analyze the effects on the use of the cost system on the quality of public management, based on the perception of municipal managers, from a qualitative, exploratory and descriptive approach. The data were collected through documental analysis, observation and interviews of 12 public agents who work as managers. The results show that the use of the cost system in municipal public administration relies on the decision of the managers, emphasizing that the attributes of the cost information related to utility and purpose are perceived as means to develop the culture of decision based on cost information. However, its use will be effective in municipal management with the adoption of technological tools that facilitate the calculation of service costs and the dissemination of results. In turn, the repercussions of the use of the cost system on the quality of public management are highlighted by managers based on planning and performance indicators generated from exceeding the expectations of service users, public value generated to society, comparisons with historical data and other bodies, compliance with legal aspects and economy. The results may contribute with other public managers and bodies to justify the investments for the adoption of the cost system, with a view to improving quality in public management.

Reflexos do uso do sistema de custos na qualidade da gestão pública com base na percepção de gestores municipais de Santa Maria/RS