Advancement in educational funding:: a cost calculation proposal in a federal educational institution

• Autor(a) principal: Martins, Andreia Dulce
• Data de Publicação: 2022
• Outros Autores: Gasparetto, Valdirene, Lavarda, Carlos Eduardo Facin
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Administração, Sociedade e Inovação
• Texto Completo: https://www.rasi.vr.uff.br/index.php/rasi/article/view/557
• topic: estrutura de custos; setor público; custeio pleno; Custos

The aim of this study is to analyze the costing structure of a campus of a federal education institution. This is a qualitative research carried out on the campus of a public educational institution, located in Santa Catarina. Specifically, the study looked at how direct costs and overheads relate to departments and what methodology is best suited to allocate them to the entity's cost objects - teaching, research and extension activities. Data collection was carried out through the institution's website and through consultation with the Federal Government's Cost Information System (CIS). The data were compiled by means of electronic spreadsheets and compared with unstructured interviews conducted with managers, in order to examine the existing structure in the researched unit, in order to map the flow of the main activities that consume resources. Based on the research, a costing model for the entity was built, based on the integral costing method, which allows segregating costs by activities related to teaching, research and extension, which allows for improvement in management, control and disclosure resources used and benefits generated.