HOW TO MEASURE COST-STUDENT-SCHOOL? PROPOSITION OF METHOD FOR COSTS IN MUNICIPAL EDUCATION
DOI:
https://doi.org/10.5433/2318-9223.2021v9n1p31-55Keywords:
Public Administration, Costs, Education, Method, Municipal AdministrationAbstract
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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