ESTRUTURAÇÃO DE UM MODELO DE CUSTEIO HÍBRIDO PARA UMA FUNDAÇÃO DE APOIO UNIVERSITÁRIA

The objective of this paper is to structure a hybrid cost model (UEP and ABC) to quantify the capital expenditure required in the management of research projects of a foundation to support university. As the object of study, we use the convention Pequim International 2, developed by the Fundação de...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Fernando Richartz, Altair Borgert, Ráriton Silva
Formato:	article
Lenguaje:	ES PT
Publicado:	Universidade Federal de Santa Catarina 2011
Materias:	hybrid cost model abc uep support foundation Education (General) L7-991 Special aspects of education LC8-6691
Acceso en línea:	https://doaj.org/article/d886420a196c4f64ab741d8aafd5638d
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:d886420a196c4f64ab741d8aafd5638d
record_format	dspace
spelling	oai:doaj.org-article:d886420a196c4f64ab741d8aafd5638d2021-11-11T15:49:44ZESTRUTURAÇÃO DE UM MODELO DE CUSTEIO HÍBRIDO PARA UMA FUNDAÇÃO DE APOIO UNIVERSITÁRIA1983-4535https://doaj.org/article/d886420a196c4f64ab741d8aafd5638d2011-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=319327512003https://doaj.org/toc/1983-4535The objective of this paper is to structure a hybrid cost model (UEP and ABC) to quantify the capital expenditure required in the management of research projects of a foundation to support university. As the object of study, we use the convention Pequim International 2, developed by the Fundação de Amparo a Pesquisa e Extensão Universitária. The data needed for the structuring of the model were collected through spot verification and with the managers of the foundation, in particular, the financial management, during the second half year of 2010. The model was structured through eight main stages based on the literature. Its application showed a cost of R$ 13.330,55 for the project in question. So at least this amount as compensation for administrative expenses. In relation to the total object insurance (R$ 250,000.00), the expenses of the foundation are still within the limit of fifteen percent (R$ 37,500.00) stipulated by Portaria Interministerial no 127 de 29 de maio de 2008, according to results the cost model hybrid. In addition to costing of agreements, this methodology is presented as an important management tool for the foundations to allow the mapping of activities in line with its measurement and its control, which allows management of the organization's points deficit.Fernando RichartzAltair BorgertRáriton SilvaUniversidade Federal de Santa Catarinaarticlehybrid cost modelabcuepsupport foundationEducation (General)L7-991Special aspects of educationLC8-6691ESPTRevista Gestão Universitária na América Latina , Vol 4, Iss 3, Pp 21-43 (2011)
institution	DOAJ
collection	DOAJ
language	ES PT
topic	hybrid cost model abc uep support foundation Education (General) L7-991 Special aspects of education LC8-6691
spellingShingle	hybrid cost model abc uep support foundation Education (General) L7-991 Special aspects of education LC8-6691 Fernando Richartz Altair Borgert Ráriton Silva ESTRUTURAÇÃO DE UM MODELO DE CUSTEIO HÍBRIDO PARA UMA FUNDAÇÃO DE APOIO UNIVERSITÁRIA
description	The objective of this paper is to structure a hybrid cost model (UEP and ABC) to quantify the capital expenditure required in the management of research projects of a foundation to support university. As the object of study, we use the convention Pequim International 2, developed by the Fundação de Amparo a Pesquisa e Extensão Universitária. The data needed for the structuring of the model were collected through spot verification and with the managers of the foundation, in particular, the financial management, during the second half year of 2010. The model was structured through eight main stages based on the literature. Its application showed a cost of R$ 13.330,55 for the project in question. So at least this amount as compensation for administrative expenses. In relation to the total object insurance (R$ 250,000.00), the expenses of the foundation are still within the limit of fifteen percent (R$ 37,500.00) stipulated by Portaria Interministerial no 127 de 29 de maio de 2008, according to results the cost model hybrid. In addition to costing of agreements, this methodology is presented as an important management tool for the foundations to allow the mapping of activities in line with its measurement and its control, which allows management of the organization's points deficit.
format	article
author	Fernando Richartz Altair Borgert Ráriton Silva
author_facet	Fernando Richartz Altair Borgert Ráriton Silva
author_sort	Fernando Richartz
title	ESTRUTURAÇÃO DE UM MODELO DE CUSTEIO HÍBRIDO PARA UMA FUNDAÇÃO DE APOIO UNIVERSITÁRIA
title_short	ESTRUTURAÇÃO DE UM MODELO DE CUSTEIO HÍBRIDO PARA UMA FUNDAÇÃO DE APOIO UNIVERSITÁRIA
title_full	ESTRUTURAÇÃO DE UM MODELO DE CUSTEIO HÍBRIDO PARA UMA FUNDAÇÃO DE APOIO UNIVERSITÁRIA
title_fullStr	ESTRUTURAÇÃO DE UM MODELO DE CUSTEIO HÍBRIDO PARA UMA FUNDAÇÃO DE APOIO UNIVERSITÁRIA
title_full_unstemmed	ESTRUTURAÇÃO DE UM MODELO DE CUSTEIO HÍBRIDO PARA UMA FUNDAÇÃO DE APOIO UNIVERSITÁRIA
title_sort	estruturação de um modelo de custeio híbrido para uma fundação de apoio universitária
publisher	Universidade Federal de Santa Catarina
publishDate	2011
url	https://doaj.org/article/d886420a196c4f64ab741d8aafd5638d
work_keys_str_mv	AT fernandorichartz estruturacaodeummodelodecusteiohibridoparaumafundacaodeapoiouniversitaria AT altairborgert estruturacaodeummodelodecusteiohibridoparaumafundacaodeapoiouniversitaria AT raritonsilva estruturacaodeummodelodecusteiohibridoparaumafundacaodeapoiouniversitaria
_version_	1718433729845657600

ESTRUTURAÇÃO DE UM MODELO DE CUSTEIO HÍBRIDO PARA UMA FUNDAÇÃO DE APOIO UNIVERSITÁRIA

Ejemplares similares