Mensuração da eficiência financeira das universidades estaduais paulistas

Abstract

This work aimed to study the issue of financial efficiency São Paulo state universities - University of São Paulo (USP), São Paulo State University (UNESP) and State University of Campinas (Unicamp) - the performance of their main activities in undergraduate, undergraduate and scientific production. The São Paulo state universities annually disclose their quantifiable results through statistical yearbook. The study was based on these data disclosed and was confronted with budgetary resources of universities. Resources that are transfers from the Treasury of the State of São Paulo and come from a percentage of the collection of ICMS in the state. From the data collected from the universities were divided numeric quantity of each item considered by the amount transferred by the State Government, therefore, gave the cost of producing each item studied. The results showed that the USP was the most efficient in the categories of graduate students and scientific production by having the biggest budget and consequently greater ability to invest in equipment and infrastructure for such activities. UNESP was the most efficient in the category undergraduate students for presenting the lowest dropout rate among the universities studied.