COST MANAGEMENT IN EDUCATIONAL SERVICES
Autor: | Gabriela de Mattos Veroneze, Marcelo Albuquerque de Oliveira, Maria do Socorro dos Santos Montoia Arrais, Dércio Luiz Reis, Raimundo Kennedy Vieira |
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Rok vydání: | 2019 |
Předmět: |
Higher education
business.industry media_common.quotation_subject 05 social sciences Control (management) 050301 education Cost accounting Subsidy General Medicine Investment (macroeconomics) 0502 economics and business Revenue Quality (business) Marketing business 0503 education Know-how 050203 business & management media_common |
Zdroj: | International Journal for Innovation Education and Research. 7:883-893 |
ISSN: | 2411-2933 2411-3123 |
Popis: | The educational market in Brazil has become very competitive and, according to the Higher Education Sense, 88.20% of Higher Education Institutions are private. To make a difference in the market, HEIs must offer quality services. This offer requires a lot of intellectual as well as financial investment. Given this reality, managers need to control their revenues, but especially control their costs, which, for this business, are very high. Managers need to adopt strategic cost management methods so that they can know how their company is facing its own reality, make comparisons with other companies in the same sector, and have sufficient subsidies for decision-making. This article, through a data analysis research, seeks, through an appropriate methodology, to demonstrate the importance of applying appropriate cost management methods in private Higher Education Institutions that offer Lato Sensu Specialization courses. |
Databáze: | OpenAIRE |
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