GESTÃO DIRETA VERSUS GESTÃO PARCEIRA

UMA ANÁLISE DE CUSTO-EFETIVIDADE E EXECUÇÃO FINANCEIRA NAS ESCOLAS PILOTO DO PARANÁ

Abstract

State Law No. 22,006/2024 established the "Parceiro da Escola" Program in Paraná, transferring the administrative management of state units to private companies. This article aims to perform an analytical decomposition of operational costs in the direct management model versus the partner management model, using the two pilot phase schools (2023) as a case study. The methodology adopted the Composite Cost concept to compare the global contract values of the Anita Canet and Aníbal Khury Neto colleges with the historical sum of fragmented state expenses (Rotating Fund, centralized contracts, and administrative payroll). The results demonstrate a significant financial asymmetry: while the state model operates with an estimated administrative cost between R$ 100.00 and R$ 125.00 monthly per student, the partner model presented an estimated execution cost between R$ 530.00 and R$ 790.00 per student. The study highlights the difficulty of accessing effective liquidation data on the Transparency Portal as a barrier to full auditing. It is concluded that the operational agility of the new model is financed by a cost premium exceeding 400%, resulting from tax incidence and profit margins that are non-existent in direct management.