Process analisys for higher education institutions: from the cost world to the throughput world

Title: Uma Abordagem de Avaliação de Processos Baseados no Mundo dos Custos para Processos no Mundo dos Ganhos em Instituições de Ensino Superior. (Process analisys for higher education institutions: from the cost world to the throughput world).

Abstract: This paper investigates a University's pricing process, comparing two different accounting approaches: traditional cost accounting and Theory of Constraints. Relying on concepts from the Theory of Constraints, this paper applies the principles of the Thinking Process and Throughput Accounting to review the current approach to this process. As a result, the paper evaluates the dynamics behind such processes and, based on throughput accounting, presents a new approach in tackling this.

Journal: Gestão e Produção (UFSCar. Impresso), v. 16, p. 1-25, 2009.

Authors: Luis Henrique RodriguesDaniel Pacheco Lacerda, Alexandre Silva.