Gestão Economica em Instituições de Ensino Superior: Mensuração de Resultados por Unidade de Negócios

• Main Authors: Mirna Muraro, Márcos Antônio de Souza, Carlos Alberto Diehl
• Format: Article
• Language: Portuguese
• Published: Universidade Federal de Santa Catarina 2007-01-01
• Series: Revista Contemporânea de Contabilidade
• Online Access: http://www.redalyc.org/articulo.oa?id=76240804

The objective of this work is the development of a group of managerial reports to assist decentralized economical management by business unit in a Higher Education Institution. It is an exploratory research with qualitative and quantitative approaches. The data were collected in documents and interviews with academic managers, the controller and the accountant. The main results are: (1) there is a complete disconnection of objectives, procedures and comprehension of the tasks accomplished by the accountant and the controller; (2) based on the arguments of dissatisfaction manifested by the managers, the reports developed offer more suitable information to subsidize the decision process of the institution.