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EnglishThe aim of this study is to analyze the importance of managing information in High Education Institutions - Public High Education Institutions, focusing on the Portuguese context. The scenery of financial crisis that crosses over the Portuguese public sector over the past few years is eye-catching. Salary cuts and the decrease on the number of vacancies in public high education institutions has been a major concern. Therefore, it is of high importance to analyze to what extend the cost accountancy by the means of managing information can support the management of high education institutions. It was taken a bibliographic research which allowed depicting the main functions of the cost information as a support to the decision making process in the High Education Institutions. The explanatory advantages which were found in this study lead us mainly to the raise of governmental efficiency and efficacy with a more adequate planning, the development of key performance indicators, the use of alternatives to cost reduction, the possibility of comparison and the boost of transparency for social control. portuguesO objetivo deste estudo e analisar a importância da informacao gerencial por Instituicoes de Ensino Superior Publicas europeias com enfase no contexto de Portugal. O cenario de crise financeira pela qual passa o setor publico de Portugal nos ultimos anos e notorio, incidindo em cortes salariais e tambem na reducao do numero de oferta de vagas no ensino superior publico constituido de universidades e institutos politecnicos. Portanto, e de grande relevância discutir como a contabilidade de custos por meio de informacoes gerenciais pode apoiar a gestao das Instituicoes de Ensino Superior (IES). Realizou-se uma ampla pesquisa bibliografica que permitiu descrever quais as principais funcionalidades da informacao de custos como apoiadora do processo de decisao em IES. As vantagens informacionais encontradas remetem essencialmente ao aumento da eficiencia e eficacia governamental por meio de planejamento mais adequado, construcao de indicadores de desempenho, alternativas para a reducao de custos, possibilidade de comparacoes e aumento da transparencia para o controle social.

A Necessidade da Informação Gerencial nas IES Públicas da Europa: Breve Abordagem pela Realidade de Portugal