Avaliação da eficiência da aplicação de recursos no Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Sul

Abstract

Public spending in Brazil, especially in education, has long been a topic of debate and discussion at all levels of government, being subject to various assessments, interpretations, and criticisms, whether regarding the allocation or the application of resources. Within this context, the present study aimed to analyze the efficiency in the allocation of resources at the Federal Institute of Education, Science and Technology of Rio Grande do Sul (IFRS). To achieve this objective, the Data Envelopment Analysis (DEA) method was applied. This non-parametric multivariate technique evaluates the efficiency of Decision Making Units (DMUs), which, in this study, corresponded to the 17 campuses of the IFRS. Based on the literature, three input and two output variables were selected, and the classical input-oriented BCC DEA model was applied to optimize the use of resources while maintaining the achieved results. The results indicated high average efficiency levels during the period from 2019 to 2024, with an overall variation around 0.95 and a peak of 0.98 in 2022, demonstrating stability and sound performance in input management. However, heterogeneity among campuses was observed, with three units achieving full efficiency (1.00), two reaching nearoptimal levels (0.99), and the others ranging from 0.87 to 0.91, indicating internal differences and opportunities for improvement. The longitudinal analysis showed that such variations may be associated with campus size, course composition, and budget execution capacity. It is concluded that the IFRS demonstrated efficient management of public resources, maintaining balance and stability between inputs and outcomes, confirming patterns similar to those observed in previous studies on Federal Institutes and public universities. The application of DEA proved to be an effective tool to support planning and decision-making, contributing to greater efficiency and transparency in the management of the institution's budgetary resources. [resumo fornecido pelo autor]