Gestão de Custos e Precificação nas Fundações de Apoio às Instituições de Ensino: uma análise da propensão de aplicação do Custeio Baseado em Atividades - ABC

Abstract

This study aimed to analyze how the cost management adopted by a support foundation for Educational Institutions favors or not the application of Activity Based Costing - ABC in support foundations, as well as in determining the pricing of the services offered. The ABC costing was chosen because it provides a more rational allocation of resources to products and/or services. It is a strategic tool that contributes to cost analysis and reduction, process optimization, and helps achieve competitive advantages. The research follows an inductive method through an interpretativist approach with the application of a single case study in a support foundation. The choice of case considered, besides the normative and practical aspects, the feasibility and the potential to meet the research objectives. Data were collected through document analysis, direct observation, and semi-structured interviews with the entity's managers and employees. The results show that the application of ABC costing in the support foundation promoted a less arbitrary allocation of costs, corroborating with the fulfillment of the proportionality criterion for the distribution of expenses, required by the interministerial decree no. 6.170/2007. The performance of the activities and projects analyzed can be identified, allowing the entity to verify which activities do not add value and to implement improvements on its processes. The findings point to the need for foundations to have investment reserves and working capital to support loss-making projects, factors not yet considered in project pricing. In summary, the study contributes to the literature and to the expansion of research on costing methods in support foundations. Furthermore, the application of ABC costing in these organizations has contributed to the increase of transparency and optimization of processes, and has allowed us to verify the influence of normative requirements of funding agencies and supported institutions on cost management. Additionally, the society benefits as a result of the optimization of the use of public resources and the role developed by the foundations of support to educational institutions in the execution of projects that promote the educational, scientific, technological, innovative and economic development of the country.