Método de custeio de instituições federais de ensino superior: a metodologia do tribunal de contas da união & metodologia do MEC

Abstract

Cost Calculation System is part of the accounting system applied to the calculation of the costs of an organization, in order to highlight the cost of each of the inner workings of each of the products in their different stages of development, as well as the detailed participation of each element in the formation of the fi nal cost. Therefore, this paper aims to introduce readers to the two offi cial methods of funding for universities, namely, Method Court of Audit (TCU), and the met hod of the Ministry of Education and Culture (MEC). We used the method of literature for making this work. Finally it was concluded that both methods will represent progress as are the costs in the public sector, and that the methodology of the MEC is the best effectiveness in meeting the needs of an educational institution.