Budget Dilemma: The quest for Stability in the Context of Retraction

Abstract UniCaso is a Brazilian federal university located in the interior that participated in the organizational expansion program promoted by the government of Brazil. In this program, education is recognized constitutionally as a right of all and as a duty of the state and the family. However, after ten years, the program has not been consolidated and the government has difficulties maintaining and creating new financial conditions to support it, leading to a reduction in investments for higher education. Thus, the head managers of UniCaso faced the need to make decisions regarding the university budget and financial adjustments to minimize the negative impact on the ongoing teaching, research, and extension activities. Therefore, this case presents the dilemma from the perspective of the university's dean: what is the best way to ensure the financial stability of UniCaso in a scenario of reduced public investments? The case triggers a discussion on budgetary management and strategic planning in undergraduate and postgraduate courses of University Management, Public Management, and Accounting Sciences.

摘要 尤尼卡索（UniCaso）是一所坐落于巴西内陆地区的联邦大学，曾参与巴西政府推行的院校扩张计划。该计划从宪法层面将教育确立为全体公民的基本权利，同时明确其为国家与家庭的共同责任。然而十年过去，该计划尚未得到巩固完善，巴西政府在维持既有投入与筹措新增资金以支持计划推进方面陷入困境，进而导致高等教育领域的投资缩减。因此，尤尼卡索的高层管理者亟需制定大学预算与财务调整方案，以尽可能降低对当前教学、科研与社会推广活动的负面影响。基于此，本案例从该校校长的视角呈现了一项决策困境：在公共投资缩减的背景下，应采取何种最优路径以保障尤尼卡索的财务稳定？本案例可用于大学管理、公共管理及会计学专业的本科与研究生课程中，引导学员围绕预算管理与战略规划展开讨论。