ANÁLISE DE CUSTOS E DESPESAS DE UNIVERSIDADES FEDERAIS BRASILEIRAS DURANTE A PANDEMIA DE COVID-19

Abstract

Considering the difficulties that the Brazilian education sector experiences due to reduced budgets, specifically in higher education, and in view of the challenges caused by the pandemic due to social isolation, the present study aimed to verify whether there were changes in relation to the expenses of federal universities Brazilians, after the start of the COVID-19 pandemic. The research is characterized as quantitative, descriptive and documentary, involving the analysis of documents such as University Management Reports and data made available by the Tribunal de Contas da União (TCU). The period between 2017 and 2022 was analyzed, with the intention of comparing the three years that the pandemic occurred (2020 to 2022) with the three years before it (2017 to 2019). Three variables were analyzed, the Current Cost per Equivalent Student disregarding values ​​from University Hospitals, the Current Expense and the Capital Expense, considering the settled values. Descriptive statistics, such as minimum, maximum values, mean, median, standard deviation and coefficients of variation, were used for data analysis. The Wilcoxon Test was used to analyze statistical differences between variables before and during the pandemic. The results showed that there were significant differences between the periods analyzed, in which a decrease in all variables was observed after the start of the pandemic, indicating that Brazilian federal universities showed lower costs per student and lower investments in this period.