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Abstract(s)
Em razão da obrigatoriedade imposta ao Estado de prestar contas daquilo
que arrecada e desembolsa, e devido ao contundente clamor da sociedade em
saber onde e como são aplicados os recursos do erário, o controle dos gastos
se revela como práxis fundamental para a governo. O cidadão ao contribuir
passa a figurar como stakeholder na gestão, um ator que deseja obter como
retribuição serviços públicos de qualidade. Dentro desse contexto, emerge a
magnitude da administração de custos, tema amplamente explorado no
corrente exame, ciência que viabiliza o uso eficiente dos recursos destinados à
educação pública. O estudo inclui a formalização da Demonstração do
Resultado Econômico, expediente que permite apreciar se os recursos
governamentais transferidos ao Campus Alegrete do Instituto Farroupilha
estão sendo aplicados de forma eficiente, argumento que se constitui no
objetivo principal da pesquisa. A investigação adota como método o estudo de
caso no ambiente do IFFar e as técnicas de inquérito por questionário, inquérito
por entrevista, análise documental e levantamento bibliográfico. Foi realizada
uma coleta de preços junto às instituições privadas de ensino com o fito de
balizar o custo de oportunidade. A exploração apresenta, em suma, um
resultado econômico negativo, quando confrontadas as receitas atribuídas
frente aos custos efetivados pelo IFFar. Metade do público-alvo pesquisado
considera a accountability elaborada pelo IFFar de regular à insatisfatória, o
que exibe a dificuldade da gestão em demonstrar que o emprego dos recursos
públicos é conduzido de forma eficiente. O trabalho está subdividido em três
capítulos e mais as considerações finais.
Because of the state's obligation to account for what it collects and disburses, and because of society's scathing clamor to know where and how funds are spent, spending control is a fundamental praxis for the government. Citizens contribute by becoming a stakeholder in management, an actor who wants to obtain quality public services in return. Within this context, the magnitude of cost management emerges, a theme widely explored in the current examination, a science that enables the efficient use of resources for public education. The study includes the formalization of the Economic Income Statement, which allows us to assess whether government funds transferred to the Farroupilha Institute's Alegrete Campus are being applied efficiently, an argument that is the main objective of the research. The research adopts as a method the case study in the IFFar environment and the techniques of questionnaire inquiry, interview inquiry, document analysis and bibliographic survey. Prices were collected from private educational institutions with the purpose of establishing the opportunity cost. The exploration presents, in short, a negative economic result, when compared to the assigned revenues against the costs made by the IFFar. Half of the target audience surveyed consider IFFar's accountability to be regular to unsatisfactory, which shows management's difficulty in demonstrating that the use of public resources is conducted efficiently. The work is subdivided into three chapters plus final considerations.
Because of the state's obligation to account for what it collects and disburses, and because of society's scathing clamor to know where and how funds are spent, spending control is a fundamental praxis for the government. Citizens contribute by becoming a stakeholder in management, an actor who wants to obtain quality public services in return. Within this context, the magnitude of cost management emerges, a theme widely explored in the current examination, a science that enables the efficient use of resources for public education. The study includes the formalization of the Economic Income Statement, which allows us to assess whether government funds transferred to the Farroupilha Institute's Alegrete Campus are being applied efficiently, an argument that is the main objective of the research. The research adopts as a method the case study in the IFFar environment and the techniques of questionnaire inquiry, interview inquiry, document analysis and bibliographic survey. Prices were collected from private educational institutions with the purpose of establishing the opportunity cost. The exploration presents, in short, a negative economic result, when compared to the assigned revenues against the costs made by the IFFar. Half of the target audience surveyed consider IFFar's accountability to be regular to unsatisfactory, which shows management's difficulty in demonstrating that the use of public resources is conducted efficiently. The work is subdivided into three chapters plus final considerations.
Description
Keywords
Resultado Econômico no Ensino Custos e Eficiência Economic Result in Education Costs and Efficiency
Pedagogical Context
Citation
Publisher
Instituto Politécnico do Porto. Escola Superior de Educação