Estudo de caso de implantação de uma estrutura de centros de custos em uma IES

Abstract

This guide presents a Cost Centers structure to be implemented in the Universidade Federal do Triângulo Mineiro - UFTM, in order to comply with the current legislation and to support the High Administration in the decision making process and in the resources management. Given the country's current economic scenario, it is essential for managers to control their costs in an attempt to become more efficient. To arrive at the model proposed here, studies were conducted on the theme of costs in public service. In addition, to create a customized model it was necessary to analyze the organizational structure and main expenses of UFTM, considering the systems available to generate cost information. Based on the data gathered from this research it was possible to identify the cost elements, define the cost object, and create the cost measurement modeling. The cost centers were established to measure the costs of the UFTM's end activities and totaled seventeen cost centers. Finally, there is a recommendation of the main adjustments necessary for the beginning of the operationalization of this cost center structure in the UFTM.