HOW TO MEASURE COST-STUDENT-SCHOOL? PROPOSITION OF METHOD FOR COSTS IN MUNICIPAL EDUCATION

Authors

DOI:

https://doi.org/10.5433/2318-9223.2021v9n1p31-55

Keywords:

Public Administration, Costs, Education, Method, Municipal Administration

Abstract

This study proposes a method to measure the allocation of financial resources in municipal school units. Aiming to overcome inequality in the allocation of resources between schools masked by surveys of average values, we propose an applicable method for research and educational management in public administration by schools, considering each as a managing unit or cost center. Three costs fulfilled the cost-student-school calculation: pedagogical, administrative, and social. We applied the method at municipal schools of Londrina-PR to demonstrate its analytical potential. The measurement of the cost-student-school can contribute to issues such as transparency, social control, and inspection.

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Author Biographies

Saulo Fabiano Amˆancio Vieira

Doutor em Administração, Universidade Nove de Julho, Brasil. Docente no Departamento de Administração da Universidade Estadual de Londrina, Brasil. Docente no Programa de Pós-Graduação em Administração da Universidade Estadual de Londrina, Brasil.

ORCID iD: 0000-0003-0319-7392 | ID Lattes: 5527654035542164

E-mail: saulo@uel.br (autor correspondente)

Pablo Henrique Paschoal Capucho

Doutorando em Administração, Universidade Federal do Paraná, Brasil. Mestre em Administração, Universidade Estadual de Londrina, Brasil.

ORCID iD: 0000-0001-7565-4082 | ID Lattes: 6342617059070646

E-mail: pablocapucho@hotmail.com

Thiago Spiri Ferreira

Mestre em Administração, Universidade Estadual de Londrina, Brasil. Docente no Departamento de Administração da FACCAR Faculdade Paranaense. Docente no Departamento de Administração da Universidade Estadual de Londrina.

ORCID iD: 0000-0003-3822-7326 | ID Lattes: 7878869637585869

E-mail: thiagospiri@gmail.com

Published

2022-09-24

How to Cite

Amˆancio Vieira, S. F., Paschoal Capucho, P. H., & Spiri Ferreira, T. (2022). HOW TO MEASURE COST-STUDENT-SCHOOL? PROPOSITION OF METHOD FOR COSTS IN MUNICIPAL EDUCATION. Organizações E Sustentabilidade, 9(1), 31–55. https://doi.org/10.5433/2318-9223.2021v9n1p31-55

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Artigos