Um modelo de apuração de custos/aluno aplicado ao Instituto Federal de Educação, Ciência e Tecnologia do Amazonas - IFAM

Abstract

The Federal Government has implemented a cost system to meet legislation and get some information on the budgetary execution, however this system does not always meet expectations to the Federal Institutes and universities want to although they are indirect Administration also has the obligation to determine the costs of its activities, the presented work propose a model for calculation of cost/student using the methodology of the activity-based costing-ABC under the IFAM CMZL technology courses in Agroecology and Agricultural technician Integrated Mode in the year 2014. Aiming developing the control of public expenditure and the knowledge of how public institutions spend in performing its activities, the cost of these institutions cannot be measured only with the accompaniment of the budget, you have to know how they are divided such expenditures and that costing systems are used, the following work aims to offer a method of calculation of costs for the IFAM-CMZL and so follow the behavior and composition This cost in the year 2014, in order to ascertain what activities consume more resources and thus manage the expenses for activities that consume resources in the case of IFAM-CMZL, the enrolled students demand the activities and generate the cost of the student through the allocation of resources consumed by activities, using cost drivers to assign values to the courses. The methodology used was a quantitative approach, so the research is quantitative, being this a case study, the sample universe are Students of Technology courses in Agroecology and Integrated Agricultural Technician of the Year 2014, servers and the budget of the Federal Institute of education of Amazonas-IFAM, on Campus and East zone in Manaus Dean 2014 period, the purpose of the research is explanatory. The results of this research are a model of calculation of cost, the cost of the students of the courses that consume resources on Campus, East zone of Manaus.