Análise de custos como ferramenta de gestão estratégica da educação superior: um estudo dos conceitos do ponto de equilíbrio e margem de contribuição e sua aplicabilidade em IES privada

Abstract

From the middle of the last century opens, through the Law of Guidelines and Bases of Education (LDB) the possibility of Higher Education Institutions (HEIs) to provide private graduate and undergraduate courses. By virtue of this, it enlarges the competition in this area because this period arise private institutions in order to meet the new demand. In the face of current educational competition, there is now the need to strategically manage these institutions. In order to contribute to the care of the management of the same, the present study appears with the aim of applying the tools of strategic cost management, Contribution Margin and Breakeven in private HEIs. Concretized the study through field research which is done as a case study to conduct an action research in eight undergraduate courses in private HEIs. At the end of it, we were able to achieve the proposed objective, identifying the contribution margin and breakeven for the eight courses, in addition to having the question answered problem because, despite some difficulties encountered when implementing the steps proposals achieve portray how elements in the analysis of projected costs contribute to better results. For completion of strategic management is measured the degree of operating leverage of IES, identifying a good situation as the ability of elasticity of sales.