Cost Accounting

The Cost Calculation System is part of Cost Accounting applied to calculating the costs of an institution, in order to highlight the cost of each internal activity, each product at its different stages of production, as well as detailing the contribution of each element to the final cost. Therefore, this book aims to present to readers the two official costing methods for Federal Higher Education Institutions (IFES) in Brazil, namely, the method of the Federal Court of Accounts (TCU) and the method of the Ministry of Education and Culture (MEC). Other methodologies under study will also be presented, which are not official government methods, but are valid and viable options for improving cost calculation at IFES.

Autorentext

He was born in São José dos Campos/SP Brazil in September 1977. He studied Business Administration at the Federal University of Itajubá (UNIFEI) and at the Faculty of Applied Social Sciences of Southern Minas Gerais (FACESM). He has a Master's degree in Business Administration with an emphasis on Business Management, Economics, and Markets (UFLA). He is also an educational psychologist and specialist in school management.