Proposta de um modelo de identificação, mensuração e acumulação de custos para a Universidade Federal de Juiz de Fora

Abstract

The objective of this work was to verify and analyze costing methods in public higher education institutions, aiming at proposing a model of identification, measurement and accumulation of costs to be used at the Federal University of Juiz de Fora, through the Cost Information System. Therefore, it was a case study, using bibliographic research, to survey theoretical concepts that guide the use of a cost system and documentary research, to collect information and institutional documents from the Federal University of Juiz de Fora and the Cost Information System. Although some studies have been produced in the last 20 years proposing methodologies for costing in public higher education institutions, there has not yet been the institutionalization of a methodology that meets the entire group, since there are many peculiarities in each institution. Thus, this paper presents the methodologies proposed by the Tribunal de Contas da União in 2002, by Clio Reinert in 2005, by Soares et al in 2009, by Magalhães et al in 2010 and by Medeiros and Duarte in 2018, comparative way the main points of each model. Subsequently, using the contributions of the researched authors, an action plan was elaborated containing a proposal of cost model for the Federal University of Juiz de Fora, having as costing method the absorption method with departmentalization, the system of cost accumulation by process and as a costing system the historical cost. Moreover, such a model is based on the UFJF value chain and organizational structure, resulting in 12 cost groups and dozens of cost centers linked to these groups. With the adoption of the proposed model, it is expected that reliable information will be generated and useful for decision-making by the institution's managers, as well as more transparency and social control to the external public. It is noteworthy that the use of the Cost Information System should be done gradually and with simple routines, so that as the information is generated, the system is fed back and generates greater maturity in the measurement and calculation of university costs.