Modelagem de custeio para mensuração de custos na graduação médica com base em um projeto político-pedagógico de uma instituição pública: estudo metodológico

Abstract

The 1988 Constitution of the Federative Republic of Brazil has among its fundamental rights education and health, social issues that are guaranteed to people within the national territory. The topics are inserted in the Brazilian legal system by infra-constitutional laws throughout its history. Education is supported by the National Education Guidelines and Bases, which legalized the topic at three levels, including the higher level, is based on the National Curriculum Guidelines aimed at higher education institutions. The enactment of Law no. 8.080/1990 created the Brazilian Unified Health System, ensuring universal and equal access to all. The importance of the statements requires public human, material, physical and financial resources in the provision of the service, which are aligned with the basic elements necessary for the cost study, focusing on efficiency, effectiveness, and economy, anchored by legal prerogatives of an economic, financial, and fiscal nature. Thus, with the perspective of uniting the themes of education, health and cost, the central issue of this work is measuring the cost of training in medicine, based on the political-pedagogical project of a higher education institution. To answer this question, the research aimed to create a costing model to measure the cost of academic training, through academic logic. The work had descriptive; qualitative; case study; empirical and deductive characteristics. The methodology used surveyed the pedagogical instruments of federal public schools and some state schools in Brazilian capitals, aiming to identify measurable elements using the cost method. Among the projects that presented necessary elements, the data found in the pedagogical project of the School of Medical Sciences of Rio de Janeiro State University were used in this study. The suggested modeling quantified the cost of medical training in a logical way according to academic characteristics, following the institution's Periodization Plan. It was concluded that it is possible to measure the costs of medical training based on pedagogical projects, bringing together the available institutional resources consumed in the course load.