Desempenho de processos educacionais: mensuração e aplicação em instituição de ensino superior

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

This dissertation is aimed at presenting a proposal of development measurement model that results in a higher autonomy in the management of an institution of higher education. It consists of a case study that after characterizing the current historical context and elucidating basic concepts of development measurement, shows up the costs grounds, expenditures, loses, direct and indirect cost, fixed and variable costs, direct and variable costing methods and by absorption, activities and direct contribution. It has also been carried out a discussion on the development measurement and processes. Based on the administrative expression responsibilities centers, carried the concept of responsibility unit out. By using data from a Higher Education Institution - HEI, there have been prepared graphs, figures, pictures and tables from the educational processes mapping creating a conceptual model of result reports. After improving those data, the main objective of this dissertation has been reached: to develop a proposal of a model aiming at benefiting the HEIs, avoiding waste of labor, time and related resources. By analyzing and interpreting of the development indexes, it was possible to evidence that by using a map of the educational processes to help the decision making process, wastes had been identified and the results can be improved

ASSUNTO(S)

ciencias contabeis higher education contabilidade de custo universidades e faculdades - administracao desempenho ensino superior development measurement mensuração de desempenho educational processes custeio baseado em atividades

ACESSO AO ARTIGO

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