Cost/student application model applied to the reality of Brazilian professional and technological education
International Journal of Development Research
Cost/student application model applied to the reality of Brazilian professional and technological education
Received 27th October, 2020; Received in revised form 08th November, 2020; Accepted 17th December, 2020; Published online 30th January, 2021
Copyright©2021, Anderson Carlos Lima Bentes, Zenóbia Menezes de Brito, Antônia Eliene da Silva Freitas Queiroz, Ana Beatriz Garcia Menezes dos Santos, Ronison Oliveira da Silva, Elisângela Leitão de Oliveira and Daniel Nascimento-e-Silva, 2021. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
This study aimed to present a cost/student calculation model applied to the student body of the Brazilian federal education, science, and technology institutes. The method used was quasi-experimental. As a unit of analysis, the costs of an integrated medium level and superior technology and departmental analysis level understood each course as a different departmental unit. The data were collected together with the campus subunits, Rectory, and government databases, treated with descriptive statistical techniques, whose interpretation was made based on the theoretical arrangement related to activity-based costing. The results showed that the cost per student of the integrated high school course is similar to that determined by the ministry of education procedures but very different from the student's cost in the higher technology course. This model's contribution to the management of federal institutes is to enable a more accurate and precise costing mechanism.
