Avaliação de Desempenho das Instituições de Ensino Superior pertencentes à Associação Catarinense das Fundações Educacionais (Acafe) Performance Evaluation of Higher Education Institutions of Catarinense Association of Educational Foundations (Acafe)

This article deals with performance evaluation forms used by institutions of higher education in Santa Catarina, linked to the Acafe System, regarded as the nonprofit entities. The objective is to identify how these institutions evaluate their performance, seeking to know the extent of use of indicators, if these organizations only use economic-financial indicators, like liquidity, profitability and debt, or non-financial indicators, like number of people attended, benefits provided, among others. It also seeks to investigate whether these organizations undertake some control or evaluation of their social projects. Through a descriptive research, data were collected using a questionnaire of eight of the 14 institutions that comprised the study population. In the answers analysis were used descriptive statistical techniques, such as mean, median and standard deviation, among others. The results indicate that institutions evaluate their performance based primarily on indicators of profitability, revenues, investment and customer retention. The conclusion is that the institutions analyzed, in general, evaluate their performance using financial and non-financial indicators, with a focus on customer satisfaction, which is justified by the form of fundraising by such entities, based primarily on tuition paid by students.