Quanto custa um aluno do ensino superior? Um estudo na Universidade Estadual Vale do Acaraú (UVA)

Abstract

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%).