Resumo (EN)
Controlling expenditures is essential for any entity, whether public or private. The costing technique called Time-Driven Activity-Based Costing (TDABC) supports the calculation composition of the custody of idleness, and this method of measurement is a concern for any type of organization. This study assists in the construction of a cost management system. Public Higher Education Institutions (HEIs), which do not have an implementation system, are not parameterized to measure whether they are efficient or do not develop their activities. Establish the objective of structuring the development and implementation of a management system for public HEIs supported in the Theory of Business Process Management (BPM). For the development of research, research systems, a platform, and a practice. In the theoretical approach, through a process of literature review on the use of costing methods and systems in Brazilian and foreign universities. A systematic review of the literature on financing methods and cost management tools was adopted. In the practical approach, the following steps were followed: a choice of a process modeling technique, with Business Process Management Notation (BPMN) diagrams; identification of business processes with Business Process Management (BPM); use of requirements engineering techniques specifically for functional software requirements for the development of a management system, and conducting research for a decision making; Presentation, and validation of software requirements. It is an exploratory research that uses a strategy of study, scientific research and action research, uses as methods of collecting data interviewed in depth and participatory observation of the Federal Institute of Education, Science and Technology of São Paulo. It is expected that the developed software will assist in the decision-making process regarding the costing applicable to the optimization of resources in teaching, research, and extension activities.
