Relação entre desempenho e custos no setor público: um estudo nas universidades federais do brasil

The pursuit for efficiency has highlighted discussions about mechanisms that subsidize the management of public resources which are increasingly scarce. In this sense, performance measures and cost information systems have been shown to be important governance tools capable of producing useful managerial information for planning, controlling and deciding, more efficiently, as well as providing information that contributes to management transparency. The general objective of this study is to analyze the relationship between performance and costs in Brazilian Federal Universities. The study is characterized as an exploratory, descriptive, bibliographical and documentary type of research, since the approach of the problem was through a quantitative research. The data for cost measurement were collected from the University's Diminutive Equity Variations, obtained through the Accounting Balances, requested by the Citizen Information Service. As for performance measurements, 09 (nine) Management Reports performance indicators, recommended by the TCU and the IGC indicator, were collected. These information were obtained on the INEP / MEC website, from 2015 to 2017. In order to achieve the general objective of this research, the costs of the universities were first measured using the methodology of Santos (2014). With the total cost obtained, the apportionment by the number of equivalent students was made, resulting on the cost per equivalent student, in order to minimize the effects of university size. Then, a descriptive analysis of the 10 (ten) performance indicators was done, to finally perform the correlation analysis between performance and costs. The results suggest that there is a relationship between performance and costs on Brazilian Federal Universities, since out of 10 (ten) performance indicators used in the survey, 07 (seven) had a statistically significant correlation with costs: six (6) with positive and moderate correlations and 01 (one) with negative and weak correlation. Another important finding of this research was the regional analysis, in which the Southern and Southeastern regions presented the highest costs per student equivalent, but also the best values for most performance indicators, especially those that are positively correlated with costs, suggesting that investments in universities affect their results, giving them returns on better performance. Finally, the result shows that knowledge of the relationship between performance and costs is an important source of information for public managers and for the identification of efficiency in the application of public resources