Cost management in educational services

• Marcelo Albuquerque de Oliveira

  Federal University of Amazonas

  https://orcid.org/0000-0003-2496-646X (unauthenticated)

  Author

• Maria do Socorro dos Santos Montoia Arrais

  Federal University of Amazonas, Amazonas

  Author

• Dércio Luiz Reis

  Federal University of Amazona

  https://orcid.org/0000-0001-8175-3212 (unauthenticated)

  Author

• Raimundo Kennedy Vieira

  Federal University of Amazonas

  https://orcid.org/0000-0003-3685-0034 (unauthenticated)

  Author

• Gabriela de Mattos Veroneze

  Federal University of Amazonas

  https://orcid.org/0000-0002-1978-9190 (unauthenticated)

  Author

The educational market in Brazil has become very competitive and, according to the Higher Education Sense, 88.20% of Higher Education Institutions are private. To make a difference in the market, HEIs must offer quality services. This offer requires a lot of intellectual as well as financial investment. Given this reality, managers need to control their revenues, but especially control their costs, which, for this business, are very high. Managers need to adopt strategic cost management methods so that they can know how their company is facing its own reality, make comparisons with other companies in the same sector, and have sufficient subsidies for decision-making. This article, through a data analysis research, seeks, through an appropriate methodology, to demonstrate the importance of applying appropriate cost management methods in private Higher Education Institutions that offer Lato Sensu Specialization courses.

1. Marcelo Albuquerque de Oliveira, Federal University of Amazonas

   Marcelo Albuquerque de Oliveira (Corresponding author)

   Postgraduate Program in Production Engineering, Federal University of Amazonas,

   Amazonas, Brazil.

   marcelooliveira@ufam.edu.br

   https://orcid.org/0000-0003-2496-646X

2. Maria do Socorro dos Santos Montoia Arrais, Federal University of Amazonas, Amazonas

   Maria do Socorro dos Santos Montoia Arrais (Corresponding author)

   Postgraduate Program in Production Engineering, Federal University of Amazonas,

   Amazonas, Brazil.

   socorromsarrais@gmail.com

   Phone: +55 69 99233-4669

   Address: 6200, Rodrigo Octávio Ave., Manaus – Amazonas

   Zip Code: 69080-900

3. Dércio Luiz Reis , Federal University of Amazona

   Dércio Luiz Reis (Corresponding author)

   Postgraduate Program in Production Engineering, Federal University of Amazonas,

   Amazonas, Brazil.

   dercioreis@ufam.edu.br

   https://orcid.org/0000-0001-8175-3212

4. Raimundo Kennedy Vieira, Federal University of Amazonas

   Raimundo Kennedy Vieira (Corresponding author)

   Postgraduate Program in Production Engineering, Federal University of Amazonas,

   Amazonas, Brazil.

   kennedy71@gmail.com

   https://orcid.org/0000-0003-3685-0034

5. Gabriela de Mattos Veroneze, Federal University of Amazonas

   Gabriela de Mattos Veroneze (Corresponding author)

   Postgraduate Program in Production Engineering, Federal University of Amazonas,

   Amazonas, Brazil.

   gveroneze@ufam.edu.br

   https://orcid.org/0000-0002-1978-9190

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Copyright (c) 2019 Marcelo Albuquerque de Oliveira, Maria do Socorro dos Santos Montoia Arrais, Dércio Luiz Reis , Raimundo Kennedy Vieira, Gabriela de Mattos Veroneze

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