Comportamento da utilização dos recursos discricionários nas universidades federais do estado de Minas Gerais no período de 2012 a 2024

Abstract

This study analyzed the relative technical efficiency of federal universities in the state of Minas Gerais in the use of current discretionary expenditures from 2012 to 2024. Given the context of fiscal constraints and the need to improve the use of public resources, the study sought to examine how these institutions convert discretionary inputs into academic results. The research adopted a quantitative and descriptive-comparative approach, using the university-year as the unit of analysis, totaling 143 DMUs. To measure efficiency, Data Envelopment Analysis (DEA-BCC), output-oriented, was employed, complemented by the analysis of benchmarks, targets, slacks, and institutional size segmentation. The results indicated a concentration of efficiency scores at high levels but also revealed relevant differences among the units when composite normalized efficiency was considered, as it showed greater discriminatory power. The efficient frontier was also concentrated in a small number of reference units, suggesting the recurrence of specific benchmarks in the projection of inefficient DMUs. The analysis of targets and slacks showed that inefficiency is explained not only by insufficient results, but also by mismatches between the resource structure mobilized and the performance achieved. In addition, the findings showed that larger institutional size and greater volume of resources do not necessarily imply better relative performance. As a contribution, the study broadens the interpretation of university efficiency by articulating scores, references, and projected adjustments, offering analytical support for management and resource allocation in public higher education.