Gestão de custos aplicada ao setor público: um estudo de caso e o desempenho do aluno de ciências contábeis da UFAL - Santana do Ipanema

Abstract

Public management requires custody accounting to provide information bases based on planning, control and measurement of the results of its activities, aiming at this study aimed at measuring the cost and performance of a student of Accounting Sciences of the Federal University of Alagoas, unit of Santana do Ipanema, and comparisons to students of private institutions. Searches were carried out in the competent bodies on the results of the Examination of Accounting Sufficiency and ENADE, National Examination of Student Performance, in order to make a direct relation between investment and performance of the student graduated in 2016. A methodology used to arrive at the cost of student training for Reinert and Reinert (2005), which uses ABC as the basis for activities. From the analysis of the data it was possible to perceive what is related to the teaching unit of Santana do Ipanema, AL, has a cost per student of R $ 47,332.64, 42% higher than the average of the private degree. Already the results of quality indices, showed that the Unit has the best performance of the State, with a note 4 in Enade and 65% more approvals not Examination of Accounting Adequacy than as IES. Thus, through the whole realization of research is possible to verify the effectiveness and participation in public investment.