Utilização dos sistemas de custos pelas instituições de ensino superior do sistema ACAFE/SC

by Menegat, Valdenir

This work verifies the utility of the cost systems by the IES of the ACAFE system in Santa Catarina as a support at the decision process. The research is descriptive, of quantitative nature and of section cut, with the 15 IES that make up the system. The data were collected with a questionnaire sent to the management of the IES with opened and closed questions. All of the institutions answered the questionnaires, but two of them don?t have a cost system, reason why they were removed of the research. The study contributes to the research at Management Control, especially to the research group at Costs to Decisions of the Post-Graduation Program at Accountancy of Universidade Regional de Blumenau. The results of the research show that the cost systems are widely used by the IES as a decision support mainly when it is necessary to verify the planning and control costs. It was also possible to verify that the cost systems are used as a base to verify the fees results, thus, the cost controlsare completely verified as well each course. Based on the costs, a course could be created as well as finished. It was concluded that the cost systems are used by the IES of the ACAFE system as a support to the decision process