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Analysis of the application of public resources: Case study of the University Restaurant of a Federal Higher Education Institution - Softcover

Souza, Francisca Aparecida De; T. Silva, César Augusto

 
9786209591440: Analysis of the application of public resources: Case study of the University Restaurant of a Federal Higher Education Institution

Inhaltsangabe

The Brazilian Federal Government's budgetary resources allocated to Federal Higher Education Institutions (IFES) have not been sufficient to promote the maintenance and growth of these institutions. As a result, federal universities have been earning their own resources by providing services to the community. Among the IFES that generate their own resources, the University of Brasília (UnB) stands out in terms of the volume of resources collected, with most of this collection being carried out by the Centre for Selection and Promotion of Events (CESPE). UnB applies these resources to the maintenance of infrastructure, and part of it is allocated to the University Restaurant (RU). Over the last seven years, R$ 42.1 million has been invested, since the funds generated by food services do not cover costs/expenses. 10% of students benefit from food grants; however, the study reveals that most RU users are students without food grants and civil servants. In 2006, an average of 3,444 meals were served, and the deficit was R$ 6.9 million. The book is aimed at researchers in the field of public management, undergraduate and postgraduate students.

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Über die Autorin bzw. den Autor

Francisca A. Souza posiada tytu¿ magistra rachunkowo¿ci uzyskany na UnB (2007). Obecnie jest wyk¿adowc¿ na Wydziale Nauk Ksi¿gowych UnB; doktorantka na kierunku rachunkowo¿¿, gdzie prowadzi badania dotycz¿ce rynku kapitäowego. César A.T.Silva posiada tytu¿ doktora w dziedzinie kontroli finansowej i rachunkowo¿ci uzyskany na USP (1996). Obecnie jest profesorem na UnB, gdzie prowadzi zaj¿cia na studiach magisterskich i doktoranckich z zakresu rachunkowo¿ci.

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