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Abstract(s)
A gestão de custos no setor público além de ser uma necessidade, agora é uma obrigatoriedade legal no Brasil, conforme a NBC T 16.11 de 2013. Nessa obrigação estão incluídos todos os órgãos, poderes e esferas da Administração Pública brasileira, direta e indireta.
Assim o Instituto Federal Farroupilha – IFFar, ainda que sendo uma autarquia, entidade indireta da Administração Pública, está obrigado a escolher um dos métodos ou sistemas de custeio elencadas na NBC T 16.11 para gerir seus custos.
Essa norma está em consonância com o gerencialismo no setor público, iniciado com a Emenda Constitucional 19 de 1998, que combate o excesso de burocracia e promove a eficiência, a gestão gerencial e a gestão de custos, entre outros no setor público.
Nesse sentido, essa dissertação de mestrado visa determinar os custos dos cursos superiores do IFFar – Campus Santa Rosa, comparando-os aos custos de oportunidade de cursos similares em instituições de ensino privadas próximas, almejando apurar o Resultado do Exercício dos cursos superiores do IFFAr obtido pela diferença entre a Receita Econômica de cada curso (dada pelo valor do serviço similar prestado no privado) e a totalidade dos seus custos, para concluir pela (in)eficiência do IFFar.
Por fim, conclui-se que a gestão de custos das licenciaturas é menos eficiente que a gestão de custos dos bacharelados no IFFar, verfificando assim através desta investigação que dos cursos estudados alguns têm valor económico positivo, gerando uma vantagem para a sociedade, e noutros casos o valor gerado é insuficiente economicamente.
Cost management in the public sector, besides being a necessity, is now a legal obligation in Brazil, according to NBC T 16.11 of 2013. This obligation includes all the organs, powers and spheres of the Brazilian Public Administration, direct and indirect. Thus, the Federal Institute Farroupilha - IFFar, although being an autarchy, an indirect entity of the Public Administration, is obliged to choose one of the methods or systems of costing listed in NBC T 16.11 to manage its costs. This norm is in line with the managerialism in the public sector, initiated with Constitutional Amendment 19 of 1998, that fights excess bureaucracy and promotes efficiency, management and cost management, among others in the public sector. In this sense, this dissertation aims to determine the costs of the IFFar - Santa Rosa Campus higher courses, comparing them to the opportunity costs of similar courses in nearby private institutions, aiming to determine the results of the IFFAr higher courses obtained by the difference between the Economic Revenue of each course (given by the value of the similar service rendered in the private sector) and the totality of its costs, to conclude by the (in) efficiency of the IFFar. Finally, it is concluded that the cost management of undergraduate degrees is less efficient than the management of costs of bachelor's degrees in IFFar, thus verifying through this investigation that some of the courses studied have a positive economic value, generating an advantage for society, and in others the value generated is insufficient economically.
Cost management in the public sector, besides being a necessity, is now a legal obligation in Brazil, according to NBC T 16.11 of 2013. This obligation includes all the organs, powers and spheres of the Brazilian Public Administration, direct and indirect. Thus, the Federal Institute Farroupilha - IFFar, although being an autarchy, an indirect entity of the Public Administration, is obliged to choose one of the methods or systems of costing listed in NBC T 16.11 to manage its costs. This norm is in line with the managerialism in the public sector, initiated with Constitutional Amendment 19 of 1998, that fights excess bureaucracy and promotes efficiency, management and cost management, among others in the public sector. In this sense, this dissertation aims to determine the costs of the IFFar - Santa Rosa Campus higher courses, comparing them to the opportunity costs of similar courses in nearby private institutions, aiming to determine the results of the IFFAr higher courses obtained by the difference between the Economic Revenue of each course (given by the value of the similar service rendered in the private sector) and the totality of its costs, to conclude by the (in) efficiency of the IFFar. Finally, it is concluded that the cost management of undergraduate degrees is less efficient than the management of costs of bachelor's degrees in IFFar, thus verifying through this investigation that some of the courses studied have a positive economic value, generating an advantage for society, and in others the value generated is insufficient economically.
Description
Keywords
Gestão de Custos Setor Público Instituto Federal Farroupilha Cursos Superiores Cost Management Public Sector Higher Courses Farroupilha Federal Institute
Citation
Publisher
Instituto Politécnico do Porto. Escola Superior de Educação