Abstract
In 2017, a predictable change in the Brazilian social security legislation encouraged many public servants to apply for their retirement in order to avoid losing some benefit they had the right to gain. This sudden demand for retirement applications brought some awareness to the cost of retirement processes provided to Brazilian state educational institutions. Specifically, in this work, we aim to present a cost calculation model for a retirement application process provided to the public servants of Universidade Federal do Rio Grande do Norte. This model is based on the Time-Driven Activity-Based Costing. The methodology used to determine this model included field study and interviews with managers of departments where retirement processes are dealt with. The most challenging step on the development of this research was to determine the precise measurement of the expenditure. Results found were satisfactory, considering that any and all expenditure data and budget transparency of the public department is relevant for social control and for the management of public institutions.
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