Principle of allocative efficiency and the cost per student indicator: a study applied at the Federal Institute of Education, Science and Technology of Pernambuco

• Autor(a) principal: Sá, Wellington Diêgo Gomes Calaça de
• Data de Publicação: 2021
• Outros Autores: Xavier Filho, Jose Lindenberg Julião
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Journal of Perspectives in Management
• Texto Completo: https://periodicos.ufpe.br/revistas/index.php/jpm/article/view/251836
• topic: Principle of Allocative Efficiency; Cost per Student; IFPE; Princípio da Eficiência Alocativa; Custo por Aluno; IFPE

Public institutions have the need to better allocate expenses in the quest to meet the principle of allocative efficiency, with cost indicators increasingly useful for planning. Therefore, the objective of the research is to evaluate how cost per student can be used as part of the principle of allocative efficiency in the Federal Institute of Education, Science and Technology of Pernambuco (IFPE), Campus Caruaru (PE). In this sense, in Brazil, the Tribunal de Contas da União(TCU), the Ministry of Education and several authors such as Camacho (1993), Morgan (2004), Magalhães et al. (2006) and Soares and Schmidt (2017) developed studies to understand and refine the systematics of such indicator counting. Regarding the methodological procedures, the research is classified as quantitative, descriptive and explanatory, as well as a case study. The conceptual basis of the study is the TCU model, with adjustments in order to adapt to the reality found in the case of this research considering the limitations of the research. The results indicate an average cost per student of R$ 12.641,68 between 2010 and 2016, 1,57% lower than that found by Santos (2012).