SYSTEM BASED ON COST OF COSTING METHODOLOGY TDABC: AN EXPERIENCE IN A SUPPORT ORGANISATION

Abstract

The partnership between universities and entities to support aims to provide agility and flexibility needed to develop projects for teaching, research and extension. The need to improve the criteria for acceptance of projects that usually have rates of administration increased by contracts with the universities and the need to maintain information that may be required by the control organs are the factors that instigated this research. The case study classified as a research strategy, exploratory about the objectives, qualitative as to the nature, and documentary about the procedures, incorporating also the participant observation. The development of the model calculation of costs included the following steps: identification of involved sectors, interviews with management to survey the activities and respective times; obtaining information from an accounting nature, financial about costs for operations, and finally the application of the model to calculate the costs. It is concluded that the use of the TDABC will allow the entity to support project the revenue necessary to meet the needs of the course and ensure the achievement of its strategic objectives through the analysis of the feasibility of projects that administers. Additionally, the adoption of the TDABC provides the scalability of the activities by eliminating those that do not add value to the business and allows entities to support adapt to variations in tuition fees that may arise from the possible defaults of students, since these are the basis for the calculation of rate of administration. Moreover, the lifting of these costs will allow the rendering of accounts of the resources managed and provide answers to any questions of control organs as the percentages charged by way of administration fee.

Keywords: Costs. Time Model Driven. Support Entity.