Development and application of a methodology for calculating the cost per student in higher education institutions: a case study

Detalhes bibliográficos
Autor(a) principal: Silva, César Augusto Tibúrcio
Data de Publicação: 2004
Outros Autores: Morgan, Beatriz Fátima, Costa, Patrícia de Souza
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista de Administração Pública
Texto Completo: https://periodicos.fgv.br/rap/article/view/6536
Resumo: The Union Court of Accounts, with the purpose of making a diagnosis of the higher education area of the Brazilian federal universities, established a set of performance indicators, among which the cost per student stands out. However, the difficulty of measuring and isolating costs in these institutions demands the development of procedures that contemplate the peculiarities presented by an education institution and especially a university. This article presents a methodology for calculating the cost per student in a public institution of higher education, contributing to overcome the difficulties of controlling educational costs and assessing the performance of universities. It represents, therefore, an important advance in the studies related to cost verification in the public sector.
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spelling Development and application of a methodology for calculating the cost per student in higher education institutions: a case studyDesenvolvimento e aplicação de uma metodologia para cálculo do custo-aluno de instituições públicas de ensino superior: um estudo de casocost per studentpublic institution of higher educationmethodology.custo-alunoinstituições públicas de ensino superiormetodologia.The Union Court of Accounts, with the purpose of making a diagnosis of the higher education area of the Brazilian federal universities, established a set of performance indicators, among which the cost per student stands out. However, the difficulty of measuring and isolating costs in these institutions demands the development of procedures that contemplate the peculiarities presented by an education institution and especially a university. This article presents a methodology for calculating the cost per student in a public institution of higher education, contributing to overcome the difficulties of controlling educational costs and assessing the performance of universities. It represents, therefore, an important advance in the studies related to cost verification in the public sector.O Tribunal de Contas da União (TCU), com a finalidade de fazer um diagnóstico na área de ensino superior das universidades federais brasileiras, estabeleceu um conjunto de indicadores de desempenho. Entre esses indicadores, destaca-se o custo corrente por aluno. No entanto, a dificuldade de mensurar e segregar os custos nessas entidades exige que sejam desenvolvidos procedimentos capazes de contemplar as peculiaridades apresentadas por uma instituição de ensino e, em especial, uma universidade. Este artigo apresenta uma metodologia de cálculo do custo-aluno para uma instituição pública de ensino superior, contribuindo para superar as dificuldades de controle dos custos educacionais e conseqüente avaliação de desempenho das universidades. Representa, portanto, um importante avanço nos estudos da área pública relacionados à apuração de custos.Fundação Getulio Vargas (FGV EBAPE)2004-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/rap/article/view/6536Brazilian Journal of Public Administration; Vol. 38 No. 2 (2004); 243 a 260Revista de Administração Pública; Vol. 38 Núm. 2 (2004); 243 a 260Revista de Administração Pública; v. 38 n. 2 (2004); 243 a 2601982-31340034-7612reponame:Revista de Administração Públicainstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/rap/article/view/6536/5120Silva, César Augusto TibúrcioMorgan, Beatriz FátimaCosta, Patrícia de Souzainfo:eu-repo/semantics/openAccess2021-11-17T20:58:44Zoai:ojs.periodicos.fgv.br:article/6536Revistahttps://ebape.fgv.br/publicacoes/rapONGhttps://old.scielo.br/oai/scielo-oai.php||rap@fgv.br1982-31340034-7612opendoar:2021-11-17T20:58:44Revista de Administração Pública - Fundação Getulio Vargas (FGV)false
dc.title.none.fl_str_mv Development and application of a methodology for calculating the cost per student in higher education institutions: a case study
Desenvolvimento e aplicação de uma metodologia para cálculo do custo-aluno de instituições públicas de ensino superior: um estudo de caso
title Development and application of a methodology for calculating the cost per student in higher education institutions: a case study
spellingShingle Development and application of a methodology for calculating the cost per student in higher education institutions: a case study
Silva, César Augusto Tibúrcio
cost per student
public institution of higher education
methodology.
custo-aluno
instituições públicas de ensino superior
metodologia.
title_short Development and application of a methodology for calculating the cost per student in higher education institutions: a case study
title_full Development and application of a methodology for calculating the cost per student in higher education institutions: a case study
title_fullStr Development and application of a methodology for calculating the cost per student in higher education institutions: a case study
title_full_unstemmed Development and application of a methodology for calculating the cost per student in higher education institutions: a case study
title_sort Development and application of a methodology for calculating the cost per student in higher education institutions: a case study
author Silva, César Augusto Tibúrcio
author_facet Silva, César Augusto Tibúrcio
Morgan, Beatriz Fátima
Costa, Patrícia de Souza
author_role author
author2 Morgan, Beatriz Fátima
Costa, Patrícia de Souza
author2_role author
author
dc.contributor.author.fl_str_mv Silva, César Augusto Tibúrcio
Morgan, Beatriz Fátima
Costa, Patrícia de Souza
dc.subject.por.fl_str_mv cost per student
public institution of higher education
methodology.
custo-aluno
instituições públicas de ensino superior
metodologia.
topic cost per student
public institution of higher education
methodology.
custo-aluno
instituições públicas de ensino superior
metodologia.
description The Union Court of Accounts, with the purpose of making a diagnosis of the higher education area of the Brazilian federal universities, established a set of performance indicators, among which the cost per student stands out. However, the difficulty of measuring and isolating costs in these institutions demands the development of procedures that contemplate the peculiarities presented by an education institution and especially a university. This article presents a methodology for calculating the cost per student in a public institution of higher education, contributing to overcome the difficulties of controlling educational costs and assessing the performance of universities. It represents, therefore, an important advance in the studies related to cost verification in the public sector.
publishDate 2004
dc.date.none.fl_str_mv 2004-01-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.fgv.br/rap/article/view/6536
url https://periodicos.fgv.br/rap/article/view/6536
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.fgv.br/rap/article/view/6536/5120
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Fundação Getulio Vargas (FGV EBAPE)
publisher.none.fl_str_mv Fundação Getulio Vargas (FGV EBAPE)
dc.source.none.fl_str_mv Brazilian Journal of Public Administration; Vol. 38 No. 2 (2004); 243 a 260
Revista de Administração Pública; Vol. 38 Núm. 2 (2004); 243 a 260
Revista de Administração Pública; v. 38 n. 2 (2004); 243 a 260
1982-3134
0034-7612
reponame:Revista de Administração Pública
instname:Fundação Getulio Vargas (FGV)
instacron:FGV
instname_str Fundação Getulio Vargas (FGV)
instacron_str FGV
institution FGV
reponame_str Revista de Administração Pública
collection Revista de Administração Pública
repository.name.fl_str_mv Revista de Administração Pública - Fundação Getulio Vargas (FGV)
repository.mail.fl_str_mv ||rap@fgv.br
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