Variability of federal universities expenses from 2012 to 2017

Resumen

SIMOES, Lincon Rodrigues Dias  y  LIMA, Marcos Antônio Martins. Variability of federal universities expenses from 2012 to 2017. J. Pol. Educ-s [online]. 2020, vol.14, e70073.  Epub 13-Ene-2025. ISSN 1981-1969.  https://doi.org/10.5380/jpe.v14i0.70073.

The present study investigated the variability of the budgetary expenses in the 63 Brazilian federal universities. To do so, an analysis of the primary data, between 2012 and 2017, available from the Tesouro Gerencial, was carried out. The results revealed significant variations in the spending, whose averages are distorted by the outliers. It is concluded that analyzes of these expenses must take into account the heterogeneity of the federal universities, since average values for this set are not representative, due the high degree of data dispersion.

Palabras clave : Brazilian federal universities; heterogeneity; expenses.

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