Apuração do Custo financeiro do Aluno de Graduação em Ciências Contábeis na Universidade do Estado do Rio de Janeiro

Abstract

Public higher education institutions play a very important role in the economic and social development of a country. However, they suffer from budget constraints that impact their fulfillment and demands. This situation reinforces the need to determine the costs involved in the provision of the education service, as a way to improve the control of expenses, the quality of education, to enforce transparency, to assist decision making, and to allow a more efficient allocation resources. There is a range of student costing methods, but it is not easy. The present work comprises a case study of the cost of the undergraduate course in Accounting at the University of the State of Rio de Janeiro (UERJ), based on the method of absorption and methodologies presented by the Ministry of Education, the Federal Audit Court and the University of Brasília. The research is exploratory, descriptive, quantitative and data collection through a collaboration of several organs of UERJ and the State Secretariat of Finance and Planning. According to the methodology used, the financial cost of the graduate student in accounting sciences of UERJ in 2015 was R $ 7, 883.11. Among the obstacles faced by the objective are: non-disbursement of the payroll, a deficiency in integration among the institution's bodies, absence of depreciation of the University's assets, and non-cross-referencing of service provider units.