ESTRUTURAÇÃO DE UM MODELO DE CUSTEIO HÍBRIDO PARA UMA FUNDAÇÃO DE APOIO UNIVERSITÁRIA

Abstract

The objective of this paper is to structure a hybrid cost model (UEP and ABC) to quantify the capital expenditure required in the management of research projects of a foundation to support university. As the object of study, we use the convention Pequim International 2, developed by the Fundação de Amparo a Pesquisa e Extensão Universitária. The data needed for the structuring of the model were collected through spot verification and with the managers of the foundation, in particular, the financial management, during the second half year of 2010. The model was structured through eight main stages based on the literature. Its application showed a cost of R$ 13.330,55 for the project in question. So at least this amount as compensation for administrative expenses. In relation to the total object insurance (R$ 250,000.00), the expenses of the foundation are still within the limit of fifteen percent (R$ 37,500.00) stipulated by Portaria Interministerial no 127 de 29 de maio de 2008, according to results the cost model hybrid. In addition to costing of agreements, this methodology is presented as an important management tool for the foundations to allow the mapping of activities in line with its measurement and its control, which allows management of the organization's points deficit.

Keywords

• hybrid cost model
• abc
• uep
• support foundation