Qualidade e custos na educação básica na região do Alto Jacuí - RS

Abstract

The efficiency and effectiveness of public management are prerogatives that must be followed by their managers, that should work providing quality of services, with economy of resources. These are constitutional principles, also supported by the Fiscal Responsibility Law that requires actions planned and transparent. In this context, comes the cost accounting to provide parameters that underlie the planning and measuring results. It is a tool that gives support to decision-making, management control and transparency. This research aims to provide a instrument that allows compare costs with the quality of services, in terms of costs, skills and abilities acquired by students in public schools. As a methodological strategy was used as sample, 16 cities in the state, which compared the cost of the student in the classroom, with aspects of quality of education obtained by IDEB note. With these results, can be established a ranking of cost and notes, which enable the evaluation of the results. In terms of costs, it was observed that they evolve to R$ 2,483.00 R$ 25,983.00 per student / year in the cities, and their grades range from 3.6 to 5.1. Such information is very rich, it allows to set standards and goals in planning for future demand results and evaluate the performance of managers and the government entity. On this basis, it can demonstrate its effectiveness, economic efficiency and also in terms of technique. In this sense, this research evolves in terms of results, as compared with the costs intellectual abilities acquired by students in their studies.