GESTÃO DE CUSTOS E PERFORMANCE EMPRESARIAL: A VISÃO DOS GESTORES DE INSTITUIÇÕES DE ENSINO SUPERIOR

Abstract

This study aims to discuss how managers costs of higher education institutions evaluate the current economic and financial climate and competi tion in the sector in Brazil. Knowledge of costs and various costing methods, to the manager of an organization, it is essential to ensure good planning and the maintenance of an institution, and in education can not be different, especially with the openi ng of capital and the entry of foreign capital in a market before explored mainly by religious institutions. The explanation of the facts is the basis of this research, ie, seeks to explain the reasons and the reasons for the success or failure of the mana gement costs of an educational institution, based on interviews with four leaders of Universities, public and private, in city of Belo Horizonte. The results show the importance of managing costs and demonstrate the great evolution of competition in the education sector in recent years. It was also possible to identify a large supply in the Brazilian market, IMSs facing educational management and especially the difficulty for public institutions deploy a IMS.

Keywords

• manager costs
• higher education institution
• estrategic costs management