COST BEHAVIOR IN BRAZILIAN FEDERAL UNIVERSITIES AND ITS RELATIONSHIP WITH EDUCATION VARIABLES

• Autor(a) principal: Trento, Dayana
• Data de Publicação: 2022
• Outros Autores: Borgert, Altair, Engelage, Emanuele
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/10065
• topic: Costs; Cost behavior; Public Resources; Federal Universities; Education Variables; Costos; Comportamiento de los costos; Recursos públicos; Universidades federales; Variables de educación; Custos; Custos. Comportamento dos custos. Recursos públicos. Universidades federais. Variáveis de educação.; Comportamento dos custos; Recursos públicos; Universidades federais; Variáveis de educação

This study analyzes the cost behavior in Brazilian federal universities and its relationship with education variables from 2000 to 2019, using descriptive statistics, frequency, and Pearson correlation. We verified that the diversity of activities that the universities develop – teaching, research, and extension – is reflected in costs, whose behavior is increasing. In consequence, most education variables accompany such growth since there were proportionally larger increases in 15 of the 22 variables analyzed, which also have a positive and significant correlation with the total executed budget, other current expenses, capital expenses, and personnel expenses (which represent 81, 5% of the total). The exception was the number of basic education students, which reduced and had a non-significant correlation, as well as the attendance in the university hospital. The average cost per student is R$36,255.62/year, but this simple calculation is not enough to understand its behavior due to the plurality of activities and the complexity of the services and the benefits offered by universities. Thus, the research presents contributions by detailing the variables involved, as well as bringing insights about the possibility of evolution of the theme focused on the defining strategies and transparent public policies in terms of allocating public resources.