Custo do ensino de graduação em instituições federais de ensino superior: o caso da Universidade Federal de Viçosa
Autor(a) principal: | |
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Data de Publicação: | 2007 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | LOCUS Repositório Institucional da UFV |
Texto Completo: | http://locus.ufv.br/handle/123456789/2001 |
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 Institution´s 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. |
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Magalhães, Elizete Aparecida dehttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4779669A9Abrantes, Luiz Antôniohttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4762361A7Ferreira, Marco Aurélio Marqueshttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4760230Y0Silveira, Suely de Fátima Ramoshttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4704277E4Reis, Brício dos Santoshttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4761466Z0Antonialli, Luiz Marcelohttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4786980Y02015-03-26T12:57:06Z2007-07-112015-03-26T12:57:06Z2007-02-05MAGALHÃES, Elizete Aparecida de. Cost of the undergraduate education in federal institutions: the case of the Universidade Federal de Viçosa. 2007. 147 f. Dissertação (Mestrado em Administração Pública) - Universidade Federal de Viçosa, Viçosa, 2007.http://locus.ufv.br/handle/123456789/2001Although 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 Institution´s 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.A educação é fator-chave no desenvolvimento social e econômico do País, porém os recursos públicos aplicados para este fim são escassos para atender a demanda da sociedade. Esta, responsável por parte de seu provimento, tem também o direito de exigir eficiência na aplicação dos recursos. Considerando estes aspectos, o presente estudo teve como objetivo apurar o custo por aluno no ensino de graduação da Universidade Federal de Viçosa (UFV), em 2004. Especificamente, pretendeu-se determinar as variáveis, que compõem o custo do ensino, identificar e mensurar as variáveis, em cada centro de custos e identificar as variáveis, que melhor explicam o comportamento do custo por aluno. As informações e os dados, para atender a estes objetivos, foram obtidos por meio de revisão de literatura, análise de documentos como estatutos, relatórios contábeis e relatórios gerados pela Central de Processamento de Dados da Instituição. O tratamento dos custos obedece à sistemática do custeio por absorção e o regime de competência. Por entender que na UFV as atividades de pesquisa e extensão são importantes para a qualidade do ensino, os custos dessas atividades foram agregados ao custo do ensino, na apuração do custo por aluno de graduação. Observou-se que o custo do ensino de graduação correspondeu a 39,08% das despesas orçamentárias realizadas neste período, sendo que, deste valor, 71,14% referem-se a gasto dos departamentos com pessoal. O custo médio por aluno, apurado para o ano de 2004, foi da ordem de R$ 8.965,91 (US$ 3.064,31 de 2004). O custo por aluno dos departamentos variou de R$ 3.948,59 (US$ 1.349,52 de 2004) a R$ 17.022,79 (US$ 5.817,93 de 2004). O Curso de Zootecnia apresentou o custo mais elevado, enquanto o Curso de Matemática apresentou o menor valor. As variáveis, que mais influenciaram o valor do custo por aluno, foram o número de matrículas, de bens móveis, assim como a quantidade de docentes e servidores técnico-administrativos. A mensuração de custo por aluno da UFV supre a necessidade de informações da Instituição, contribuindo para o uso eficiente dos recursos públicos pela Universidade, servindo de subsídio para avaliação de desempenho e para o planejamento orçamentário. Além disso, fornece orientação quanto ao modo como a Instituição pode expandir sem onerar o custo, bem como a melhor forma de aproveitamento da sua estrutura física.Fundação de Amparo a Pesquisa do Estado de Minas Geraisapplication/pdfporUniversidade Federal de ViçosaMestrado em AdministraçãoUFVBRAdministração PúblicaEnsino superiorCusto por alunoControle de custosHigher educationUndergraduate studentsCost controlCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICACusto do ensino de graduação em instituições federais de ensino superior: o caso da Universidade Federal de ViçosaCost of the undergraduate education in federal institutions: the case of the Universidade Federal de Viçosainfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:LOCUS Repositório Institucional da UFVinstname:Universidade Federal de Viçosa (UFV)instacron:UFVORIGINALtexto completo.pdfapplication/pdf634979https://locus.ufv.br//bitstream/123456789/2001/1/texto%20completo.pdf3d6781860e337beb0d513a284316e9baMD51TEXTtexto completo.pdf.txttexto completo.pdf.txtExtracted texttext/plain289616https://locus.ufv.br//bitstream/123456789/2001/2/texto%20completo.pdf.txt3c69d097922f899a3fad784fa43d6153MD52THUMBNAILtexto completo.pdf.jpgtexto completo.pdf.jpgIM Thumbnailimage/jpeg3600https://locus.ufv.br//bitstream/123456789/2001/3/texto%20completo.pdf.jpg7dab9735d264e88d26a5d6b4174a95c5MD53123456789/20012016-04-07 23:18:55.546oai:locus.ufv.br:123456789/2001Repositório InstitucionalPUBhttps://www.locus.ufv.br/oai/requestfabiojreis@ufv.bropendoar:21452016-04-08T02:18:55LOCUS Repositório Institucional da UFV - Universidade Federal de Viçosa (UFV)false |
dc.title.por.fl_str_mv |
Custo do ensino de graduação em instituições federais de ensino superior: o caso da Universidade Federal de Viçosa |
dc.title.alternative.eng.fl_str_mv |
Cost of the undergraduate education in federal institutions: the case of the Universidade Federal de Viçosa |
title |
Custo do ensino de graduação em instituições federais de ensino superior: o caso da Universidade Federal de Viçosa |
spellingShingle |
Custo do ensino de graduação em instituições federais de ensino superior: o caso da Universidade Federal de Viçosa Magalhães, Elizete Aparecida de Ensino superior Custo por aluno Controle de custos Higher education Undergraduate students Cost control CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
title_short |
Custo do ensino de graduação em instituições federais de ensino superior: o caso da Universidade Federal de Viçosa |
title_full |
Custo do ensino de graduação em instituições federais de ensino superior: o caso da Universidade Federal de Viçosa |
title_fullStr |
Custo do ensino de graduação em instituições federais de ensino superior: o caso da Universidade Federal de Viçosa |
title_full_unstemmed |
Custo do ensino de graduação em instituições federais de ensino superior: o caso da Universidade Federal de Viçosa |
title_sort |
Custo do ensino de graduação em instituições federais de ensino superior: o caso da Universidade Federal de Viçosa |
author |
Magalhães, Elizete Aparecida de |
author_facet |
Magalhães, Elizete Aparecida de |
author_role |
author |
dc.contributor.authorLattes.por.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4779669A9 |
dc.contributor.author.fl_str_mv |
Magalhães, Elizete Aparecida de |
dc.contributor.advisor-co1.fl_str_mv |
Abrantes, Luiz Antônio |
dc.contributor.advisor-co1Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4762361A7 |
dc.contributor.advisor-co2.fl_str_mv |
Ferreira, Marco Aurélio Marques |
dc.contributor.advisor-co2Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4760230Y0 |
dc.contributor.advisor1.fl_str_mv |
Silveira, Suely de Fátima Ramos |
dc.contributor.advisor1Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4704277E4 |
dc.contributor.referee1.fl_str_mv |
Reis, Brício dos Santos |
dc.contributor.referee1Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4761466Z0 |
dc.contributor.referee2.fl_str_mv |
Antonialli, Luiz Marcelo |
dc.contributor.referee2Lattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4786980Y0 |
contributor_str_mv |
Abrantes, Luiz Antônio Ferreira, Marco Aurélio Marques Silveira, Suely de Fátima Ramos Reis, Brício dos Santos Antonialli, Luiz Marcelo |
dc.subject.por.fl_str_mv |
Ensino superior Custo por aluno Controle de custos |
topic |
Ensino superior Custo por aluno Controle de custos Higher education Undergraduate students Cost control CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
dc.subject.eng.fl_str_mv |
Higher education Undergraduate students Cost control |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
description |
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 Institution´s 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. |
publishDate |
2007 |
dc.date.available.fl_str_mv |
2007-07-11 2015-03-26T12:57:06Z |
dc.date.issued.fl_str_mv |
2007-02-05 |
dc.date.accessioned.fl_str_mv |
2015-03-26T12:57:06Z |
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info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/masterThesis |
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masterThesis |
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publishedVersion |
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MAGALHÃES, Elizete Aparecida de. Cost of the undergraduate education in federal institutions: the case of the Universidade Federal de Viçosa. 2007. 147 f. Dissertação (Mestrado em Administração Pública) - Universidade Federal de Viçosa, Viçosa, 2007. |
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http://locus.ufv.br/handle/123456789/2001 |
identifier_str_mv |
MAGALHÃES, Elizete Aparecida de. Cost of the undergraduate education in federal institutions: the case of the Universidade Federal de Viçosa. 2007. 147 f. Dissertação (Mestrado em Administração Pública) - Universidade Federal de Viçosa, Viçosa, 2007. |
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http://locus.ufv.br/handle/123456789/2001 |
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Universidade Federal de Viçosa |
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Mestrado em Administração |
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UFV |
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Administração Pública |
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Universidade Federal de Viçosa |
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