Analysis of the economic results of the special non-criminal courts of the State Court of Pernambuco in the period from 2016 to 2020

Abstract

This study sought to prepare and analyze the Economic Income Statement (DRE) of the Special Non-Criminal Courts that are part of the Pernambuco Judiciary system in the period from 2016 to 2020. It used the model proposed by Slomski (1996) and NBCT SP 16.11 of the Federal Accounting Council . The opportunity cost identified for the analyzed bodies was the cost of the service provided by the common courts, which is an applicable alternative considering that the jurisdictional activity is essential to the State. In this sense, the cost structures of the aforementioned Courts were compared with the cost structure of the Pernambuco institution. The calculation of the costs of the common court was done using the full absorption costing approach, in which the values ??of Diminutive Equity Variations were adjusted with the calculated depreciation of movable assets. It was observed that the information generated by the accounting meets the requirements of the accounting standards applied to the Public Sector, leaving only to adjust by adding the depreciation of movable property to the expenses recognized in the periods, using the rules already defined by the institution for the purposes of calculating depreciation and composition of the total cost of services provided. It was identified that only 25.30% of the Courts had negative economic results, with no pattern of concentration from a geographic point of view (inland or metropolitan region). The apportionment criteria used and the maintenance costs of information systems that could not be attributed are presented as limitations. It is suggested for future researches the elaboration of DRE's in other bodies of the Judiciary Power, so that a panorama of the national reality can be formed.