ANÁLISE ENVOLTÓRIA DE DADOS PARA AVALIAÇÃO DA EFICIÊNCIA FINANCEIRA DOS CURSOS DE GRADUAÇÃO DE UMA IES COMUNITÁRIA

The overall objective of the research is to evaluate the financial efficiency of under graduate programs at a community Higher Education Institution (HEI). The research is characterized as descriptive case study with a quantitative approach through a mathematical modeling of data envelopment ana...

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Autores principales: Cleyton de Oliveira Ritta, Kátia Aurora Dalla Líbera Sorato, Nelson Hein
Formato: article
Lenguaje:ES
PT
Publicado: Universidade Federal de Santa Catarina 2017
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Acceso en línea:https://doaj.org/article/64e6b79be52b4656963e8fe078759b1e
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spelling oai:doaj.org-article:64e6b79be52b4656963e8fe078759b1e2021-11-11T15:49:48ZANÁLISE ENVOLTÓRIA DE DADOS PARA AVALIAÇÃO DA EFICIÊNCIA FINANCEIRA DOS CURSOS DE GRADUAÇÃO DE UMA IES COMUNITÁRIA1983-4535https://doaj.org/article/64e6b79be52b4656963e8fe078759b1e2017-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=319351653005https://doaj.org/toc/1983-4535The overall objective of the research is to evaluate the financial efficiency of under graduate programs at a community Higher Education Institution (HEI). The research is characterized as descriptive case study with a quantitative approach through a mathematical modeling of data envelopment analysis (DEA). The survey results showed that 7 programs are efficient (50.00%) a nd 7 courses are considered inefficient (50.00%). The DEA technique reveals that in order to seek financial efficiency, inefficient programs need to increase their revenue and reduce administrative expenses and other operating expenses. Given the results, it is concluded that the management actions indicated by DEA require a critical reflection on the part of managers. The first action, which involves the possibility of increasing the revenues, is linked mainly to university infrastructure conditions availa ble and to the socioeconomic factors of the region and potential students; in addition to complying with prices charged by competitor programs. The second action, which is related to operating expenses, is a discussion on the real necessity of spending and the development of managerial policies that increase the controls over the expenses to prevent waste, abuse and excess consumption without reasonable justification.Cleyton de Oliveira RittaKátia Aurora Dalla Líbera SoratoNelson HeinUniversidade Federal de Santa Catarinaarticlefinancial performancehigher education institution (hei)data envelopment analysis (dea)Education (General)L7-991Special aspects of educationLC8-6691ESPTRevista Gestão Universitária na América Latina , Vol 10, Iss 2, Pp 91-114 (2017)
institution DOAJ
collection DOAJ
language ES
PT
topic financial performance
higher education institution (hei)
data envelopment analysis (dea)
Education (General)
L7-991
Special aspects of education
LC8-6691
spellingShingle financial performance
higher education institution (hei)
data envelopment analysis (dea)
Education (General)
L7-991
Special aspects of education
LC8-6691
Cleyton de Oliveira Ritta
Kátia Aurora Dalla Líbera Sorato
Nelson Hein
ANÁLISE ENVOLTÓRIA DE DADOS PARA AVALIAÇÃO DA EFICIÊNCIA FINANCEIRA DOS CURSOS DE GRADUAÇÃO DE UMA IES COMUNITÁRIA
description The overall objective of the research is to evaluate the financial efficiency of under graduate programs at a community Higher Education Institution (HEI). The research is characterized as descriptive case study with a quantitative approach through a mathematical modeling of data envelopment analysis (DEA). The survey results showed that 7 programs are efficient (50.00%) a nd 7 courses are considered inefficient (50.00%). The DEA technique reveals that in order to seek financial efficiency, inefficient programs need to increase their revenue and reduce administrative expenses and other operating expenses. Given the results, it is concluded that the management actions indicated by DEA require a critical reflection on the part of managers. The first action, which involves the possibility of increasing the revenues, is linked mainly to university infrastructure conditions availa ble and to the socioeconomic factors of the region and potential students; in addition to complying with prices charged by competitor programs. The second action, which is related to operating expenses, is a discussion on the real necessity of spending and the development of managerial policies that increase the controls over the expenses to prevent waste, abuse and excess consumption without reasonable justification.
format article
author Cleyton de Oliveira Ritta
Kátia Aurora Dalla Líbera Sorato
Nelson Hein
author_facet Cleyton de Oliveira Ritta
Kátia Aurora Dalla Líbera Sorato
Nelson Hein
author_sort Cleyton de Oliveira Ritta
title ANÁLISE ENVOLTÓRIA DE DADOS PARA AVALIAÇÃO DA EFICIÊNCIA FINANCEIRA DOS CURSOS DE GRADUAÇÃO DE UMA IES COMUNITÁRIA
title_short ANÁLISE ENVOLTÓRIA DE DADOS PARA AVALIAÇÃO DA EFICIÊNCIA FINANCEIRA DOS CURSOS DE GRADUAÇÃO DE UMA IES COMUNITÁRIA
title_full ANÁLISE ENVOLTÓRIA DE DADOS PARA AVALIAÇÃO DA EFICIÊNCIA FINANCEIRA DOS CURSOS DE GRADUAÇÃO DE UMA IES COMUNITÁRIA
title_fullStr ANÁLISE ENVOLTÓRIA DE DADOS PARA AVALIAÇÃO DA EFICIÊNCIA FINANCEIRA DOS CURSOS DE GRADUAÇÃO DE UMA IES COMUNITÁRIA
title_full_unstemmed ANÁLISE ENVOLTÓRIA DE DADOS PARA AVALIAÇÃO DA EFICIÊNCIA FINANCEIRA DOS CURSOS DE GRADUAÇÃO DE UMA IES COMUNITÁRIA
title_sort análise envoltória de dados para avaliação da eficiência financeira dos cursos de graduação de uma ies comunitária
publisher Universidade Federal de Santa Catarina
publishDate 2017
url https://doaj.org/article/64e6b79be52b4656963e8fe078759b1e
work_keys_str_mv AT cleytondeoliveiraritta analiseenvoltoriadedadosparaavaliacaodaeficienciafinanceiradoscursosdegraduacaodeumaiescomunitaria
AT katiaauroradallaliberasorato analiseenvoltoriadedadosparaavaliacaodaeficienciafinanceiradoscursosdegraduacaodeumaiescomunitaria
AT nelsonhein analiseenvoltoriadedadosparaavaliacaodaeficienciafinanceiradoscursosdegraduacaodeumaiescomunitaria
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