Modelo de imputação de custos e de recursos: o caso da Universidade do Minho

Abstract

A model for the calculation of the costs associated with each particular project has been developed at Universidade do Minho since 1994. This text describes and explains in detail the process in use for the analytical accounting system per projects. The process of allocation of students to Departments is particularly relevant in the context of the matrix management structure of Universidade do Minho, in which the degree programmes are not directly linked to a specific School or Department. Therefore, a model for the allocation of students to the Departments intervening in each degree programme is developed, as a basis for the process of allocation of places for academic and non-academic staff to the organic units of the University. A synthesis of the global process of allocation of resources is also presented, incorporating the previously mentioned models. Finally, the paper advances some considerations on the foreseen evolution of the procedures for the allocation of academic staff to Schools and Departments.