Alternativas para o gerenciamento da transição do modelo de custeio do restaurante estudantil do Instituto Federal do Sudeste de Minas Gerais - Campus Juiz de Fora

Abstract

The decree 7234 issued on July 19, 2010, which established the National Program of Student Assistance (Programa Nacional de Assistência Estudantil / Pnaes), guarantees the permanence of students from a low socioeconomic status in federal educational institutions, as one of its objectives. The decree requires that the priority of this program should be for students who have a per capita income of up to 1.5 minimum wage or are coming from public schools. The budget allocated to the Pnaes has proved to be insufficient to guarantee the attendance of all the students who need it. The budget for the student assistance program of the Federal Institute of the Southeast of Minas Gerais – Juiz de Fora Campus (Instituto Federal do Sudeste de Minas Gerais / IF Sudeste MG - Campus Juiz de Fora) is used to subsidize the meals given by the Student Restaurant in the campus, attending students universally, regardless the necessity or not for the subsidy. This research had as specific objectives to: describe the profile of the students that uses the restaurant; identify the financing structure of another university restaurant that has a differentiated price; estimate the elasticity price of demand; find the quantity of meal tickets given at the entrance and discriminate the amount of tickets used by attended and not attended students. The research question was: what are the main aspects to be observed in managing the transition to a costing model of the student restaurant without the use of Pnaes resources at the Federal Institute of the Southeast of Minas Gerais - Juiz de Fora Campus? To answer the question it was created an empirical study divided in two phases: qualitative and quantitative ones. In the first phase, interviews were conducted with students and pro-rectors of student affairs. In the second phase, 180 questionnaires were applied among users of the student restaurant. The research showed a loss caused by the estimate of the demand for meals, lack of knowledge about the Pnaes and a decrease in demand when facing the possibility of risen prices.