Abstract
This article discusses some of the limits of studies that investigate the relationship between expenditure and results based on aggregated data, as well as the opportunities for improvement associated with the use of information on expenditure at school level. Taking such possibilities into account, approaches are developed to collect information at school-level expenditure, which usually suggest that expenses be aggregated according to activities carried out by the schools. Considering the results of two surveys that use data from school-level expenditure, some limitations of the studies based on aggregated data can be overcome, such as the ability to identify how expenses with different school activities are related to performance.
EDUCATION; SCHOOLS; EXPENDITURES; ACHIEVEMENT