Uso do "Total Cost of Ownership" para a tomada de decisão da realização das reuniões do Conselho Universitário da Universidade Federal da Fronteira Sul por videoconferência

Abstract

The objective of this study was to demonstrate how Total Cost of Ownership (TCO) can be applied in the cost management of a higher education institution. To achieve this goal, the TCO was applied in the cost analysis of the UFFS University Council meetings. The total cost of ownership of the UFFS videoconferencing service and the estimate of the total cost of ownership of the videoconferencing service were also presented. Finally, the total cost of ownership of two sessions of the University Council in face-to-face, video-conferencing and telepresence modalities was compared. The method provided the visualization of the ways to raise relevant costs to compose the analyzes. The methodology used was a qualitative study of documentary analysis. With the application of the TCO, a total cost of R $ 40,510.74 was obtained for the sessions in the face-to-face mode, of R $ 18,538.47 for the same sessions held by videoconference and R $ 19,958.95, if the same sessions were held by telepresence. The results obtained were favorable to the application of the TCO in the decision making of the UFFS, both in the case analyzed in this study and in similar situations. As limitations of the study, the various estimates used to determine cost elements should be considered.