CONTROLE E MENSURAÇÃO DOS CUSTOS NO AUXÍLIO DO PLANEJAMENTO ESTRATÉGICO NO ÂMBITO DE UMA INSTITUIÇÃO FEDERAL DE ENSINO SUPERIOR

Abstract

The strategic planning model with managerial data is normally based on information measured by the systems that make up public administration, which requires research on governance platforms to support the data shown in this study. Its general objective is to verify the measurement of cost management in a federal higher education institution, therefore, we sought to collect managerial data from a higher education institution, adopting the content analysis method, consolidating with bibliographical research and related procedures. with sources of documentary data from authors specialized in the subject. The findings consist of characterizing the planning process in a higher education institution as well as understanding the tool used in its elaboration, criticisms, evaluations, justifications and control, in support of the decision in the management of public resources of this institution; The ideal for adequacy in calculating costs with verification of results and deliveries of goods and services to the tax-paying population was analyzed using explanatory figures and specific tables. The results show that the regulations related to the cost system in public administration deal categorically with the treatment of data that management systems can offer for better planning of IFES, integrating them into a single information platform, to be better analyzed and dealt with effectively assisting the development of strategic planning based on reliable data.