Gestão de custos nos serviços educacionais: modelo de controle estratégico de custos nos cursos de especialização em uma instituição de ensino superior privada

Abstract

The educational market in Brazil has become very competitive, according to the sense of higher education 2019 - National Institute of Educational Studies and Research Anísio Teixeira INEP (data 2018), 88.20% of Higher Education Institutions - IES, are private. These institutions, duly accredited by the Ministry of Education - MEC, can offer Lato Sensu Specialization courses. According to Resolution No. 1, of April 8, 2018, Higher Education Institutions (HEIs) are independent of authorization, recognition and renewal of recognition (which guarantees them to maintain the characteristics of flexibility, dynamism and agility), as long as offered by accredited institutions. To make a difference in the market, HEIs must offer quality services that require a lot of investment, both intellectual and financial. Given this reality, managers need to use the control tools to better understand the general picture between their revenue costs, but mainly to control their costs, which for this line of business are very high. Managers need to adopt strategic cost management methods, so that they are able to know how their company is facing their own reality, make comparisons with other companies in the same sector, as well as have sufficient subsidies for decision making. This work, through a research of data analysis in a private Higher Education Institution that offer Specialization courses in the Lato Sensu modality, located in the city of Porto Velho, seeks, through an appropriate methodology, to demonstrate the importance of applying methods cost management.