Custo do ensino da graduação na UFPB: uma análise da evolução dos custos por departamento no Campus I

• Autor(a) principal: Carvalho, Ticiane de Sá Falconi de
• Data de Publicação: 2017
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UFPB
• Texto Completo: https://repositorio.ufpb.br/jspui/handle/123456789/14538
• topic: Custos do Ensino; Recursos Públicos; Ensino superior; UFPB; Teaching Costs; Public Resources; Higher Education; Economia - Setor público; Ensino superior - UFPB; CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA

This dissertation it is intended to analyze the evolution of the costs of undergraduate education by department of Campus I at Federal University of Paraíba (UFPB), from 2013 to 2015. Due to its budget dimension and relevance in the social and economic context of the state, encouraging higher education through teaching, research and extension activities, it is believed that the implementation of a calculation methodology and cost management in UFPB will allow an improvement in the administration of its resources, making the management more efficient, economical and transparent.In this context, this dissertation is characterized by the exploratory, bibliographical and documentary methodology, being the case study being the chosen form due to the lack of cost studies in the IFES (Federal Institutions of Higher Education) and in the UFPB. This dissertation proposed to make a survey of the direct and indirect costs of the UFPB through the reports on budget execution and other information about its structure and functioning, forming a database whose analysis of the variables that compose the costs, as well as its behavior, was made using a mathematical and statistical instrumental, which justified the application of the absorption costing methodology for the costs calculation. The results found allowed: (i) To make a detailed survey of the costs of undergraduate education, by department, during the analyzed period; (ii) To verify that the average cost of a UFPB undergraduate student varies greatly according to the course. In the period from 2013 to 2015, the average cost was R$ 20.966,56, being the CCSA's Public Management Technology course the one with the lowest annual cost per student (R$ 5.283,00 in 2014) and the Biotechnology course, of CBIOTEC (R$ 64.096,00 in 2013), the highest annual cost. (iii) Through the applied econometric models, to conclude that the number of undergraduate students and the number of servers (both teachers and technicaladministrative) are statistically determinant to obtain the cost of undergraduate education.