Um Estudo Prático sobre a Utilização de Controles Gerenciais na Administração dos Cursos das IFES, com a Implantação de um Sistema de Apuração de Custos. / A practical study about using the managemental controls on Administration of IFES courses, with the implantation of a costs verification sistem.

Kacia Castelo Branco Chaves

The constant search for the best utility of public resources, and with the greatest transparency and optimization of it, lead us to a permanent demand of ways and operational sistems that makes posssible an administration with operacional and financial excellence. Public institutions are criated to attend society as prime objective of reaching and supply its needs. To these institutions are attributed some objectives that, at the end of each year, will be evaluated. Just as its managers, in Brazil, the public institutions are constant targets of reference of bad administrations of publics researches, specially the Universities. We are crossing over an historical era in wich we have recently get of a increasing inflation era to economic stability, where the needs of a financial and budgetary administration more austere, better managed, becomes more and more imperious. With the increasind demand of population, for better quality services, specially concerning about public services, the requiriments are growing every single day, and the society more and more calls in question the way and where are worned-out the public resources. With the increasing of the fiscal crisis that we are crossing through, Brasil was compeled to reguide its economical policy and, particularly, search for new alternatives to hold its expenses. What reinforce the need to make better the resources administration process. The present work, doesnt have the pretension of creating a Complete System of Verification of Costs, but to introduce a Simplify Finance Model, specific to UFRRJ and applyed for the definition of the student cost. We are sure that we can, with it, demonstrate that is possible to evaluate how the resources are worned in public service, more accurately in the IFES, taking as a model the UFRRJ, and the acquired informations from others Federal Universities. Even though we know saibamos that exists a big incentive to discuss the topic Costs in Public Services, we understand, through publications and in loco consultations, that we still are very far from obtaining a model to be easily applicable for the Federal Institutions. The Cost System accosts the needs evolution of information about operacional costs, and how those needs were being modifieds by time, following the needs evolution of public services of improviment of quality in its services. With this analysis we can evaluate the level of efficiency on the current model of administration of IFES. We can elevate costs and search for alternatives about what to do to optimize them, looking for a better administration of resources. To adopt a cut expenses policy have been, for decades, the used alternative, however without success, concerning about cost rationalization. The current administrative beliefs is directionated to investments, searching for public expenses quality, and not simply a campaign for its cuts. With this work we have the objective of demonstrate that is possible to know the costs of each product or service criated, and that these represents importants administration tools. In synthesis, systems and financial processes are important sources of information to decisions taking and business planing. A system and cost process doesnt show accurately what to do, but if well constituted, and structured, surely, will indicate the best way, the best decision to be taken. It can still subsidize the directors of the Academic Unities in the employment of a matrix that, with very objective criterions, will guide the intern distribution of Financial resources (maintenance), based on the performance, as much quantitative as qualitative, of the unities.

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