DETERMINATION OF THE CALCULATION OF COST PER SEAT AND EFFECTIVE ENROLLMENT IN PUBLIC UNIVERSITY

Abstract

The purpose of this article is to present the results for the determination of the estimate cost per seat and effective enrollment in a public university, specifically, at the Arts Center of the University of the State of Santa Catarina. The adoption of cost systems by public organizations is relevant for several reasons, such as: legal provision, aid in decision making, productivity analysis, efficiency and effectiveness, prioritization of public policies, among others. This is a descriptive and interpretative research, carried out through a case study with a qualitative and quantitative approach. Data collection was performed by means of management reports, system reports and informal interviews. Data analysis, performed by descriptive and interpretive techniques, points out that the cost per seat of undergraduate education, in this case study, imported at an average of R$ 23,200.72/year and the average cost of effective enrollment in R$ 19,679.25/year of undergraduation. The cost per graduate seat imported at an average of R$ 35,528.99/year and the average cost of each effective enrollment at R$ 43,714.25/year.