Orçamento matricial: uma proposta metodológica aplicada à uma instituição privada de ensino superior

Abstract

Strategic cost management is an important management tool for the development of Higher Education Institutions, in which it emphasizes all stages of the organizational process, to gain competitive advantage and create value for the end consumer. The general objective of this research was to propose a budget management and execution model for a Private Higher Education Institution. The research was conducted in a private institution of higher education, located in the city of Porto Velho, capital of Rondônia, which has been active in the education segment for over thirty years. The methodology used was conducted through a qualitative research, using the case study as an investigative form; a bibliographic research to support the registration and writing of the work, as well as provide the theoretical support of the study; In order to support the operationalization of the study, an action research was conducted; The research subjects were the main executives of the IES; With the research subjects, the information was collected through unstructured interviews. The results indicate that: (a) the researched HEI does not have a budget process effectively implemented; (b) HEI processes that represent the essential sources of inflow and outflow of funds should be in line with the purpose of budget planning, and that the direct managers of the registration, procurement of goods and services, and payment of staff can effectively contribute to the proposal elaborated in this research; (c) the budget process is still operationalized in a more traditionalist aspect, in a top-down view; (d) the study can greatly contribute to the area of budget management, cost management and strategic management from the moment it favors to better understand how private higher education institutions act in order to remain financially sustainable in the competitive market. in which they operate; (e) the study showed results and possibilities that could benefit other institutions in the educational segment; and (f) there is a high degree of difficulty in obtaining research data related to Private Higher Education Institutions, as the information is strategic for the growth of the company.