BUDGET DISTRIBUTION IN TEACHING AND RESEARCH ACTIVITIES AT THE STATE UNIVERSITY OF SANTA CATARINA

Abstract

The article's theme is the university model of allocating budgetary resources in teaching and research maintenance and development activities. Its objective is to present the methodology for distributing budgetary resources in the maintenance and development activities of teaching and research at the State University of Santa Catarina (UDESC). This research can be characterized as qualitative, with data obtained from documentary analysis of laws, standards, articles, and unstructured interviews. Preliminarily, a documentary analysis of the resource allocation model used by MEC/ANDIFES was used, through electronic websites. As results, the methodology applied at UDESC was described based on data collected in the electronic spreadsheet and unstructured interviews, with the person responsible for preparation. The UDESC Costing Matrix constituted an important database for the development of studies and analysis on the Higher Education System. It is concluded that the budget planning of university management demonstrated progress by instituting a new methodology for allocating resources, as the manager began to consider clear and technical criteria to allocate resources, based on quantitative data such as indicating an equivalent student.