Use of target costing in pricing in educational services providers

Abstract

The implementation of strategic tools in the process of management of private higher education institutions has been going through significant changes in recent years, since the expansion of supply openings and the reduction in the number of students. The reorganization of costs is considered strategic in attendance expectations on the part of scholars for the services provided and the prices charged. This article aims to identify and analyze the importance, in the perception of the scholars, the main cost factors generators that make up the value of the monthly fee. The data collection was carried out by applying a structured questionnaire, with a sample of one hundred and seventy-six academics of three undergraduate courses of a higher education institution. It was used descriptive analysis to identify the individual result obtained in the course and the average between them. The findings highlight the importance related to teachers, library structure, laboratories, online service and complementary activities offered by the institution. The activities considered unimportant are related to the complementary services of university bookstore and restaurant. The study made it possible to identify the main factors considered important in the composition of cost passed on the value of the monthly fee.