Custo do ensino de graduação em instituições federais de ensino superior: o caso da Universidade Federal de Viçosa / Cost of the undergraduate education in federal institutions: the case of the Universidade Federal de Viçosa

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

Although education is a key factor in the social and economical development of the country, the public resources addressed to this process are scarce to attend the society demand. As society is partially responsible for its supply, it also has the right to demand efficiency in the application of resources. Taking these aspects into account, the present study was carried out to verify the cost by student in the undergraduate education at the Universidade Federal de Viçosa (UFV) in 2004. The specific objective was to determine the variables composing the teaching costs, as well as to identify and measure the variables in each cost center, and identify the variables that best explain the behavior of the cost for each student. Both information and data to reach these objectives were obtained by literature revision, analysis of documents such as statutes, accounting reports, and reports generated by the Institutions Data Processing Center. The treatment of the costs follows the absorption costing systematics and the competence regime. Taking into account that the research and extension activities in UFV are important for teaching quality, the costs of these activities were aggregated to teaching cost, when verifying the cost by each undergraduate student. It was observed that the undergraduate teaching cost corresponded to 39.08% of the budget expenses during this period, and 71.14% from this value corresponded to the expenses by the departments with the staff. The average cost by student in 2004 was R$ 8.965,91 (US$ 3.064,31, 2004). The cost by student of the departments ranged from R$ 3.948,59 (US$ 1.349,52, 2004) to R$ 17.022,79 (US$ 5.817,93, 2004). The Animal Sciences Course presented the highest cost, and the Mathematics Course showed the lowest one. The variables that more influenced the cost value by student were the registration numbers, movable goods, as well as the number of teachers and administrative-technicians. The cost measurement for student in UFV supply the information need of the Institution, so contributing for the efficient use of the public resources by University, as being a subsidy for either evaluation of the performance and budget planning. Besides, it supplies orientation concerning to the way the Institution can be expanded without burdening its cost, as well as the best way to use its physical structure.

ASSUNTO(S)

controle de custos higher education custo por aluno administracao publica cost control ensino superior undergraduate students

ACESSO AO ARTIGO

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