Mensuração de desempenho estratégico e operacional como fator de excelência em instituição de ensino superior

• Ano de defesa: 2007
• Autor(a) principal: Amaral, Antônio Carlos Victor
• Orientador(a): Santos, Neusa Maria Bastos Fernandes
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
• Departamento: Ciências Cont. Atuariais
• País: BR
• Palavras-chave em Português: Desempenho estratégico e operacional; Desempenho; Controle de custo; Contabilidade gerencial; Planejamento estrategico; Ensino superior > Brasil
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://tede2.pucsp.br/handle/handle/1680

To the extent of this dissertation, there can be found the Higher Education Institution (HEI) a specific institution devoted to educational processes as will as research processes an to frame abilities needed by society and associated markets of products and services. The subject required an analysis of what in referred to an the measure of the fulfillment of such an HEI, not as an answer for its management, but as a tool which can support the decision making process, the case study, comprehending a particular HEI, provided the quantitative data referring to the man-power expenses with respect to teaching, internal processes, among others. The decisions are made in function of projections or estimations, however, with the great dissipation of demand, the risk in not observing indicators could contribute to the failure of the institution. This work urn at the contribution to the formation or inclusion of a conceptual basis, which is able of presenting in a functional manner the adaptation of the accountant view in the HEI s, therefore, to effect the development of the skills based on the interpretation of indicators that portrait the objectives of these organizations. The conclusions, of this scientific study, are limited to the restrictions inherent to the method of the case study. However, the objectives do not aim at a generalization of research to the other HEI s, but, as a contribution to the study of the problems discussed, in a way to add new propositions to the existing theories