Análise das disciplinas da área de custos no contexto da estrutura curricular dos cursos de graduação em administração de empresas

Abstract

The educational process has been strongly affected by the intensification and deepening of substantive changes in the current world dynamics, which exceed the phenomenon merely economical invading the politics, social and cultural dimensions that occurred in the last decades. The knowledge is not characterized anymore for being steady and lasting. In this context, becomes to necessary to evaluate our activies constantly, including the educationl process. The objective of this work is to evaluate the education of costs in the graduation's courses. This study it is characterized as a qualitative research that intends to analyze the education of costs in the graduation's courses in three universities in Sao Paulo City. The data were collected through semi-structured interviews with seven professors and three coordinators of Business Administration Course. Also, the plans of executed by the content analysis method, based on the text's thematic observation. The results show the recognition, by the three institutions, of the importance of the knowledge of costs techniques by the students of Business Administration courses, but they demonstrate that the institutions have different difficulties to adjust to the new necessities, that was generated for the fast modifications in the external scene to the education institutions. The actions of the universities to improve and update of the learning of discipline are, in different degrees, still limited. Despite the conquered space, there is more to archieve. The studies that analyze curricular questions intend to ofter a contribution in this direction, supplying data and information that assist the institutions, through the courses coordinators and professors to reflect on the relevancy, nowadays and adequacy of the contents taught in the area of costs, in the formation of the business administrators.