Eficiência orçamentária universitária: uma proposta de modelo por análise envoltória de dados

Abstract

The present study analyzed the level of efficiency in the application of budgetary resources by the Academic Units (UA) of the Federal University of Itajubá (UNIFEI) in the period from 2018 to 2022, also considering the possible effects of the pandemic on the results in their teaching, research and extension. For this purpose, the modeling and simulation methodology was used. The tool applied to the study is the Data Envelopment Analysis (DEA), with constant return to scale, and with a financial focus. Variables such as budgetary resources with capital, personnel, consumables; and academic indexes were used in the analysis. The proposed model is based on maximizing academic results from the UA's budget, therefore, the DEA CCR tool's orientation to output was adopted. As a result, the level of efficiency of the ten Academic Units of the Federal University of Itajubá was obtained, and only one of them was considered efficient in all periods and scenarios analyzed. Through analysis and treatment of the selected variables, five scenarios were constructed to verify sensitivity. After finding the benchmark, simulations were performed to define goals for inefficient Academic Units. Analysis of inefficient DMU's revealed that some faced difficulties managing larger budgets, especially during the pandemic, while others demonstrated progress. The comparison of inputs and products through the outputoriented DEA CCR model allowed us to identify best practices and suggest changes to increase efficiency. The results obtained can provide monitoring, as well as raise awareness among managers about the reflection of the financial structure, in addition to representing a way of evaluating university performance replicable to other institutions. Furthermore, the assessment of efficiency in budgetary application makes it possible to identify possible deficiencies and propose improvements in resource allocation processes.