BUDGETARY MATRIX: CASE STUDY IN A FEDERAL HIGHER EDUCATION
Public finances. Public budget. Budget method. Budget matrix.
This work intends to discuss the budgetary model of a Federal Institution of Higher Education, addressing issues related to the financing of academic units based in the hinterland. The objective of the research is to analyze the budget matrix of the Federal University of Rio Grande do Norte from the perspective of funding those units. To do so, it will be necessary to know the budgetary profile of the campuses in the hinterland, as well as to differentiate the budgets distributed and executed by the campus, to be able to simulate values for the attributed “Out of Headquarters Bonus”, the only component of the model related to the cost of the units in the hinterland. As for the design, the study is inserted in the field of knowledge of Applied Social Sciences, with a quantitative approach, of an applied, descriptive-exploratory nature and employs the case study in the procedures based on the institution's documentary bases. Data analysis will be carried out in software with the aid of descriptive statistics and simulations through the annualized spreadsheets of the Audit Committee.