MODELO DE VALORAÇÃO DAS LOCAÇÕES DE ESTRUTURAS DE LAZER E CULTURA NAS INSTITUIÇÕES FEDERAIS DE ENSINO SUPERIOR

Abstract

In recent years, Federal Higher Education Institutions (IFES) have undergone changes in budgetary scenarios, including a reduction in transfers from the Federal Government, their main financier. Faced with these changes, IFES had to adapt to the scarcity, looking for ways to efficiently apply their resources and/or reduce expenses, without losing their main focus, which is the provision of quality education services. The objective of this work was to propose a pricing policy for the rental of structures based on a costing methodology that only considers discretionary costs. The work was developed through a case study carried out in a public higher education institution located in the state of Mato Grosso. Through the data collected in the study, it was possible to identify the items that are contained in the full cost of the structure, extracting those that are paid with discretionary resources, allowing the identification of the effective impacts on the entity's budgetary-financial planning. In this way, the basis for pricing the structure was established, using the absorption costing method. As a result, it is believed that managers will have sufficient subsidies to make the structure available for rental to the external community, contributing to the entity's budgetary-financial balance.