Quanto custa um aluno do ensino superior? Um estudo na Universidade Estadual Vale do Acaraú (UVA)
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Tipo
Artigos
Classficação
Nível teórico
Data
2019
ORCID
Título do Períodico
Educação on-line
ISSN
1809-3760
Página(s)/e-location
93-111
Idioma(s)
pt
Fonte
Fonte
Rio de Janeiro
14
30
4
14
30
4
Coleções
Resumo
Este estudo mensurou o custo por aluno da Universidade Estadual Vale do Acaraú (UVA), localizada no município de Sobral, estado do Ceará. Para tanto, realizaram-se uma adaptação e aplicação do modelo proposto por Cordeiro e Alves (2016), que mede o custo por aluno pelo método de Custeio Baseado em Atividade (
This study measured the cost per student of the State University of Vale do Acaraú (UVA), located in the municipality of Sobral, state of Ceará. For that, we carried out an adaptation and application of the model proposed by Cordeiro and Alves (2016), which measures the cost per student using the Activity Based Costing (ABC) method. This is a descriptive, quantitative and documentary research. The cost per student of the UVA calculatedaccording to the data of2017had as reference9,002 students. The results showed that the total university's annual cost was R$66,135,159.21, resulting in a cost per student of R$7,346.72. Furthermore, it was found that the cost center "professor salaries" represented 76.24% of university costs, followed by cost centers "maintenance and administrative operation" (19.42%) and "investments in higher education actions (4.34%).
This study measured the cost per student of the State University of Vale do Acaraú (UVA), located in the municipality of Sobral, state of Ceará. For that, we carried out an adaptation and application of the model proposed by Cordeiro and Alves (2016), which measures the cost per student using the Activity Based Costing (ABC) method. This is a descriptive, quantitative and documentary research. The cost per student of the UVA calculatedaccording to the data of2017had as reference9,002 students. The results showed that the total university's annual cost was R$66,135,159.21, resulting in a cost per student of R$7,346.72. Furthermore, it was found that the cost center "professor salaries" represented 76.24% of university costs, followed by cost centers "maintenance and administrative operation" (19.42%) and "investments in higher education actions (4.34%).
Descrição
Palavras-chave
Custos, Aluno, Ensino superior, Custeio ABC, Custo por aluno, Costs, Student, Higher education, ABC costing, Cost per student
Citação
ALMEIDA, José Henrique Matias de; AQUINO, Cíntia Vanessa Monteiro Germano; SILVA, Clayton Robson Moreira da. Quanto custa um aluno do ensino superior? Um estudo na Universidade Estadual Vale do Acaraú (UVA). Educação on-line, Rio de Janeiro, v. 14, n. 30, p. 93-111, 4. 2019. https://doi.org/10.36556/eol.v14i30.505. Disponível em: http://educacaoonline.edu.puc-rio.br/index.php/eduonline/article/view/505. Acesso em: 2023-04-05