Costs in the public sector importance in relation to budgeting

Abstract

This paper has the intention to disclose the importance of the treatment of costs in the public sector, making known the necessity to analyze in depth and to think on the importance of its correct use, in order of satisfying the greater amount of possessions and services that the State (Nation - Provinces - Municipalities), through its government programs, included annually in the public budget, allow to make specific the demands that the population has a right to receive, as it contributes the necessary resources for such an aim. For that, papers by distinguished professionals were selected, who have noticed the importance that the subject deserves. Also methods or systems of costs were incorporated that will allow to make a specific budgetary proposal whose priority is based in the effectiveness, the efficiency and the economization in the obtaining of the public resources, and the destination of the expenses that allow the fulfillment of the foreseen goals for the fulfillment of the purposes that have as a non delegable objective, to obtain the well-being of the population. Considering that the university studies plans, of the Economic Sciences do not often emphasize the importance of the Public Sector, specially in the Public Accountant’s one, it isconsidered necessary that the students and the young professionals notice the importance of handling the " public matter " has, and the strict relation that exists between paying tribute - evasion - expenses and costs necessary to satisfy the necessities of the community, which is the reason of our preoccupation.