2017-11-302017-11-302010-12AMARAL, Nelson Cardoso; PINTO, José Marcelino de Rezende. O financiamento das IES brasileiras em 2005-recursos públicos, privados e custo do aluno. Série-Estudos, Campo Grande, n. 30, p. 51-70, jul./dez. 2010.e- 2318-19821414-5138http://repositorio.bc.ufg.br/handle/ri/13065This paper analyses the funding of Brazilian higher education institutions in the year of 2005, on Higher Education Census database. Information about receipts and expenditures as percentage of GDP was used. It also presents a methodological approach that allows the calculation of per pupil costs in the undergraduate courses for different kinds of institutions: federal, state, municipal, private (profit & non profit). Results show that in private schools the most of funding comes from families, comparing with public resources. Data also show no high differences in the per pupil costs between public and private institutions, when one takes account the research expenditures. Therefore, one myth fall: the myth witch says that private higher education institutions are more efficient than public ones on graduating students.porAcesso AbertoFinanciamento da educaçãoCusto do alunoEducação superiorEducation fundingHigher educationPer pupil costsArtigo