COMPARATIVE ANALYSIS OF FIVE BRAZILIAN FEDERAL UNIVERSITIES: RELATION BETWEEN BUDGETS, PUBLIC SERVANTS AND STUDENTS

Abstract

The main objective of this study was to point relation between quantitative of public servants, students and budget of Brazilian federal universities, through document analysis of management reports of Annual Budget Law and Plan of Institutional Development. Were select one university of each Brazilian region considering at the biggest budget. Although of use of quantitative data, this study was classified as qualitative, because does not have a propose to realize statistical calculations, but interpretative analysis with support of numerical data. The results shows there was not direct relation between quantitative of public servants, students and budget of Brazilian federal universities, because all the universities that was analysed, only one demonstrated nonstandard datas. Only two varieties, quantitative of students and budget of Brazilian universities have relation if separately analysed. It is noted of personnel budget is  the most large representation on budgets, bearing in mind the people are the main agent on the higher education, structuring the universities to have an organ relevant for the management people.