Librería Samer Atenea
Librería Aciertas (Toledo)
Kálamo Books
Librería Perelló (Valencia)
Librería Elías (Asturias)
Donde los libros
Librería Kolima (Madrid)
Librería Proteo (Málaga)
The measurement of courses in the public sector dates back to the entry into force of Federal Law n. 4.320/64, reinforced by the Fiscal Responsibility Law in 2000 and by CFC Resolution n. 1.366 of 2011, which with more emphasis require the measurement of costs, in a way that allows the evaluation and monitoring of management and subsidises the decision-making process. The aim of this study is to identify the cost of primary and secondary school pupils using the absorption costing method in the municipality of Santa Helena - SC for the base period of 2013. The research is classified as descriptive, and in terms of procedures it is a case study, with a predominantly qualitative approach to the problem. The case study was carried out in the municipality of Santa Helena - SC, more specifically in the municipality’s Department of Education.