Cost systems for autarchic federal universities
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Abstract
The chronic scarcity of financial resources, characteristic of Brazilian educational institutions, has forced many of them to strive for some measure of cost reduction. Another point to be considered is the absence of processes through which such institutions may be able to properly determining the structure of
their costs.
The present study envisages the development of a computarized model figuring a cost system specific for educational institutions. Shaped accordingly to the institution's structural Iines, to which it is adapted, the proposed system thus becomes a f1exible mechanism, to be used in similar entities for teaching.
Through the analysis of existing interrelationships between the various units already defined, and using a process rather different from traditional systems, the study arrives at a final structuring of costs. The data used to appraise the system's effectiveness and applicability are those related to the Universidade Federal de Santa Catarina.
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