Relationship between costs and variables for teaching, research and extension in the Federal University of Santa Catarina

Abstract

This study analyzes the relationship between costs and variables of teaching, research and extension at the Federal University of Santa Catarina, from 1999 to 2018. The data were collected in reports, official websites or requested directly for the responsible sectors, and analyzed using techniques of descriptive statistics, frequency verification and Pearson correlation. The results indicate that most of the variables are positively correlated with the total budget executed. The segregated analysis points to a similar behavior for the amounts with personnel, social and costing charges and benefits, since they represent, together, 97.3% of the total. Thus, although there has been a progressive growth in these costs over the 20 years, the variables that characterize teaching, research and extension activities have also increased. The exceptions are numbers of students of basic education, specialization courses and attendances at the University Hospital, whose negative correlation and graphic analysis indicate decreasing activities and increasing costs, while for the variables scientific production, guidance and hospitalization at the University Hospital the correlation was not statistically significant with any type of spent. Beyond these, for the capital expenditures there are other non-significant variables, which may result of their essence in terms of the assigned values (structure and fixed costs). Finally, the study expands the understanding of university activities and the spent necessary for their realization, as well as provides insights for decision making with monetary information about its temporal evolution and behavior in different situations, which prevents simplistic considerations on the theme.