Implementação do sistema de gerenciamento de custos em universidades públicas federais: uma proposta de framework

Abstract

Modern public management should be results-oriented, which corresponds to efficiency in the use of public resources. In this context, cost information plays a fundamental role as a governance tool, enabling the generation of public value for government entities. Thus, with the aim of optimizing governance in federal universities and fostering the creation of public value in these educational institutions through the establishment of indicators based on cost information, the following research question was raised: How can costs be managed in federal public universities in light of current regulations? Based on a diagnostic analysis that identified challenges in the implementation of cost management systems by managers of federal universities, this study has the general objective of proposing a framework to support managers of federal public universities in the process of implementing a cost management system, in accordance with the guidelines established by current regulations related to costs in the public sector. Falling within the thematic area of Public Administration and Organizations of the Professional Master’s Program in Public Administration (PROFIAP), and characterized as qualitative and descriptive, the research was conducted through the analysis of content extracted from management reports published by universities, as well as from regulations related to cost management applied to the public sector. It was found that some managers complain about the lack of standardization, while others point to the absence of system customization, even expressing criticism regarding the lack of action by the Ministry of Education concerning cost management. Indeed, it was observed that there is no structural framework within the Ministry of Education focused on cost-based management. In light of this, the proposed reference structure (framework) is intended to support managers in the implementation of cost management systems that meet the managerial needs of universities, taking into account their specific characteristics. Therefore, the cost system to be implemented, according to the parameters established by the proposed framework, will enable the measurement of public resource consumption, promoting improvements in the delivery of educational services to society and supporting the fulfillment of the institutional mission of universities.