Gestão dos gastos públicos : impacto dos custos invisíveis para as despesas orçamentárias da UnB

This study was conducted in order to analyze the impact of unseen costs to the budget expenditures of the University of Brasilia UNB. It is presented in such a way, an analysis of the financial representation of these costs before the resources allocated to fund the institutional activities. Although they are difficult to identify and measure it appears that these costs can be clearly identified and priced in search of a better allocation of resources. The proposal here applied to the study of invisible costs are under the gaze of interest, fines and monetary adjustments arising from late payment of electricity bills and fixed telephony. Therefore a discussion of the theories of opportunity costs, transaction and agency theory is presented. Through understanding this latter theory it appears that the impact of invisible costs are also linked to a conflict relationship between the agent and the principal when the execution of the activities. Also through to have the incentive and control policies that should not be discarded in a solution process.