Revista de Educação e Pesquisa em Contabilidade (Sep 2015)
Level of technical efficiency of federal institutes of education, science and technology and the relation between costs, indicators of expansion and retention in efficiency scores
Abstract
This study aimed to identify the technical efficiency scale of the Federal Institutes of Education, Science and Technology and the relation among the costs, indicators of expansion and retention in the efficiency scores, comprising the period 2012-2013, totaling a sample of 19 units. To verify the technical efficiency and the possible variables that influence the institutes considered efficient and non-efficient, the indicators elaborated by the Secretary of Professional and Technological education (Setec) were used, established by the TCU and annually presented in the Accountability Report. The efficiency result demonstrates that only 31% (n=6) of the institutes analyzed reached the efficiency score in 2012 and 2013. There is evidence that the institutes considered efficient presented better mean better results of graduates per enrolled students and lower current spending per enrolled students, indicating that obtaining results is not conditioned to further spending.
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