Análise do custo-aluno das creches municipais diretas do município de Santo André

• Ano de defesa: 2014
• Autor(a) principal: Carmo, João Adolfo do
• Outros Autores: Santos, Marinella Burgos Pimentel dos
• Orientador(a): Francisco, Eduardo de Rezende
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Educação infantil; Quality of public spending; Custo-aluno; Gestão pública; Qualidade do gasto público
• Link de acesso: http://hdl.handle.net/10438/12936

The present study analysed the cost of a child care student in nursery schools specialized on the first stage of early childhood education, which includes children between 0-3 years old. It responds to the problem situation presented by the Education Department of the Municipality of Santo André (SP), characterized by the need for improving the management of financial resources in an environment of budgetary difficulties and increasing demand. Twelve nursery schools directed managed by the municipality with care exclusive to children in this age group were selected. The methodology was based on the Municipal Government Budget Information System, and was performed aiming to define the cost components of the case using the absorption costing method. Additionally, the administrative processes related to the costs components were analyzed and many actors involved in the direct process of management and from others departments were interviewed. In addition, experiences reported by academics experts in costs in the public sector supported the research and analysis. The study found an annual average cost of R$ 11,970.72 per student. According to the number of students the nursery schools units were grouped into three categories: i) small: up to 149 students (three units); ii) medium: between 150 and 190 students (five units); and, iii) large: over 190 students (four units). The conclusions were that large nursery schools had advantage compared to the others, with an average cost student of R$ 11,684.03, followed by mediumsized nurseries, R$ 11,751.46 per student and small units size, which presented a cost of R$ 13,235.88/per student, which means a cost 13.23% higher than the large schools. These results indicate the existence of scale economy according to the size of the nursery school and can support the managers decision-making for future expansion projects of the public nursery schools.