Política de financiamento da educação: o custo/aluno de duas escolas da Rede Estadual de Ensino de Mato Grosso do Sul

Abstract

This work has as objective to present and to analyze the cost/student during the year 2004, at two schools of the State of Mato Grosso do Sul Public School System, in which there was an attempt to identify the main elements that compose the direct cost of operation of these schools with the objective of verifying how the public authority in fact spends in the school unit and to compare the verified value with the parameters established for the financing policies of the public education in the Elementary Education. For the composition of the costs the following elements of expenses were investigated: wage of the educational and non educational personnel, permanent material, consumption material, other services (water, electricity, telephone, internet), school meals, text books and values received and generated by the Parents and Teacher's Association (PTA). The General balance of the State and the Financial Statements of the State Bureau of Education were also analyzed, with the objective of finding the costs/student in the State Public Schools for comparison with the values of the costs/student in the school. The total average costs found present similarities to each other, the cost of School 01 was of R$ 786,87 and of School 02 was R$ 777,48 a difference of 1,19%, which indicates an average cost of R$ 65,00. It must be stated that 80% of those costs refer to payment of wages to the teachers and staff. As the stages and teaching modalities offered by these schools, the elementary teaching presented the largest cost/student because it was prioritized by the Financing Policies implemented starting from the 1990's.