Precificação de serviços educacionais: diretrizes gerais adotadas e oportunidades de aperfeiçoamento na precificação em uma instituição de ensino profissional e tecnológico.

Abstract

This study has as its main focus the pricing methods of educational services in the pricing of technical courses. The general objective is to identify which are the main methods adopted in the pricing of educational services, more specifically technical courses, in a technical education institution in the state of Pernambuco, as well as to consider possible opportunities for improvement. To this end, the following specific objectives were defined: to rescue authors and theories relevant to the context of pricing of educational services, gather data and information considered in the analysis of the cost structure for price formation of a line of services (technical courses) offered by the studied institution, understand, in general, how the institution converts the relevant information into prices effectively practiced and perform a sustainability analysis of the method used by the institution. Addressing the pricing methods of educational services in the pricing of technical courses is justified by its relevance in the face of an increase in the search for financial sustainability of educational organizations in the post-pandemic recovery economy. The methodology used has a bibliographic character, with the study and comparison of the works of different authors for further deepening on the theme, besides the documental analysis of exploratory nature. With results treated qualitatively, from the collection of information in secondary and primary sources, with data provided by a private educational institution - with due research authorization, the simulation was performed, increasing the number of participants per class and keeping the fixed costs, it was identified in the results that increasing the standard amount of participants from 25 to 28 would bring more efficient results and growth in the operating result, around 5 percentage points. With the gathering of information throughout the research and data analysis, it was possible to conclude that the theoretical pricing methods are positive in the formation of prices for educational services, helping the institution, in obtaining well-defined costs and in the view of the previous result.