The efficient management of public resources is an essential
challenge for government administration around the world. In Brazil, since the topic of
cost control began to be discussed in the 1960s, through Law 4,320/64, the search for
a rational and transparent use of available resources has become increasingly
relevant. The implementation of a cost system for each government entity has
emerged as a promising strategy to achieve this objective, allowing an accurate
assessment of institutional performance and detailed monitoring of the use of
resources (MONTEIRO et al, 2018).
In this context, setting institutional performance measures, such as clear and
measurable goals, has proven to be fundamental for evaluating the progress of public
organizations over time. By establishing concrete indicators that reflect the objectives
and expected results, public managers can monitor progress towards their purposes
and make adjustments to ensure that goals are achieved. Furthermore, setting goals
also encourages transparency in management, promoting civic engagement and
accountability to society (CAMARGO, 2015).
However, despite advances in discussions on cost management, implementing a cost
system is still a significant challenge. The complex and diverse structure of public
administration, the lack of adequate resources, cultural resistance to change and the
need for expertise to design and develop such systems are some of the obstacles
faced by government entities (SOUZA NETO, 2018). Overcoming these challenges
requires a continuous effort of modernization and awareness on the part of
governments.
It is understood that the search for efficient and transparent public management, based
on detailed cost information, is fundamental for the continuous improvement of
services offered to society. The implementation of cost systems represents an
important step towards a more responsible public administration capable of meeting
the needs and expectations of the population 

It is in this sense that it will be addressed in the research to be developed “How to
improve managerial decisions using cost-based information at the National School of
Training and Improvement of Magistrates – ENFAM.