Análise da execução orçamentária com relação ao gasto aluno no Colégio Politécnico da UFSM - biênio 2009/2010

Abstract

In the present study sought to examine the budgetary execution of the Polytechnic School, Federal University of Santa Maria in the biennium 2009-2010, with the intention of comparing the cost and expense of the said college student with studies that suggest the Ministry of Education with regarding this matter. Thus, we sought to demonstrate, by means of tables and graphics the expenditure behavior performed during the study period, trying to identify the most significant for understanding the theme. In addition, it presents the most significant costs in administrative expenses and supplies used in maintenance and expansion of education, research and extension, concluding that in both periods there was a greater investment in infrastructure and additional projects in 2010. It was concluded by the analyzes, the worn-Polytechnic College student is below the averages reported by UFSM and MEC, however, to obtain the real cost per student is required a more detailed assessment of costs which may be done by through further study. How close, we present a detailed proposal for appropriation of expenditure by the managers of the College, hoping that this proposal will contribute to improving the management and also for the development of future work.