Análise do custo-aluno como ferramenta para decisão gerencial em uma Instituição de Ensino Superior pública

• Autor(a) principal: Dantas, Luiz Antonio de Oliveira
• Data de Publicação: 2018
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações do Mackenzie
• Texto Completo: http://dspace.mackenzie.br/handle/10899/26388
• topic: contabilidade pública; custo-aluno; sistema de custos; contabilidade de custos no setor público educacional; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The objective of the present study was to determine the cost-student in a higher education institution of the Brazilian public sector with the purpose of optimizing the processes of managerial decision making, elaborating a prototype of cost system, based on the Spanish costing model of Diaz et al. (2013). A research was carried out following the strategy of action research of constructivist approach, through an interventionist proposal, characterizing the research methodology as exploratory, descriptive, and interventionist with bibliographical, documentary data collection and through interviews and observation in the field. The results showed the real cost per student of the sample institution, both undergraduate and postgraduate. The calculation of the cost per student and cost analysis performed implied the institution sample access to information on costs and results relevant to its cost management, management decision-making processes, as well as provided a prototype costing system model. These results may contribute to the academic community of the accounting area, as it is based on the elaboration of the cost system model, the Spanish costing model of Diaz et al. (2013), developed specifically for universities and that until the present date, no other independent scientific works dedicated to the effective demonstration and implantation of the model have been found.