Banca de QUALIFICAÇÃO: JOILSON ANDRADE DE SOUZA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
DISCENTE : JOILSON ANDRADE DE SOUZA
DATA : 04/10/2019
HORA: 15:00
LOCAL: NEPSA II
TÍTULO:

COST INFORMATION SYSTEM APPLIED TO HIGHER EDUCATION INSTITUTION: CASE STUDY OF RIO GRANDE DO NORTE FEDERAL UNIVERSITY

PALAVRAS-CHAVES:

Public Sector Costs. Cost Information and Measurement System. Current Cost/Equivalent Student. IFES Management Indicators

PÁGINAS: 64
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
SUBÁREA: Ciências Contábeis
RESUMO:

The methodology for calculating the current cost / equivalent student index, established by the Plenary Decision 408/2002, of the Federal Court of Accounts (TCU), has generated debates about the efficiency of the Federal Higher Education Institutions (IFES). The theoretical constructs on the subject point to the importance of implementing a cost measurement and information system. The system must be able, in compliance with legal requirements, to highlight the quality of the expenditure and provide efficiency and effectiveness in fulfilling the institutional mission, assisting the manager in decision-making and evaluation of results and performance, integrated with the native systems of higher education institutions. This paper will present a modeling for a cost measurement and information system for implementation at the Federal University of Rio Grande do Norte (UFRN). The research, a case study of UFRN, is characterized as qualitative, exploratory, descriptive and applied. The inductive method was adopted following bibliographic and documentary research. The purpose of this paper is to identify the administrative and academic structure of the institution, the value chain, the cost centers of the institutional activities directly or indirectly linked to the academic activities (teaching, research and extension) and the objects that direct the expenses, with identification of the costs allocated to the respective activities. Finally, we intend to analyze the indices established by TCU according to the proposed model and the potentiality of the system in the measurement and generation of cost information. As a result, it is expected to present a proposal for Cost Information Measurement System integrating with the UFRN native information systems and government systems, pointing obstacles to its implementation and proposing solutions.

MEMBROS DA BANCA:
Interno - 1149391 - ANAILSON MARCIO GOMES
Externo à Instituição - NELSON MACHADO - FGV
Presidente - 1149632 - VICTOR BRANCO DE HOLANDA