The main objective of this paper is to analyze DMUs efficiency from the perspective of variable returns to scale. Thus, a case
study is proposed, where the efficiencies of DMUs suffer variation according to the methods used in the analysis. The classic
models of DEA, CCR and BCC, and a new model proposed by the authors, will have their results compared to classical
foundations of the economy. The case study will examine the efficiency of administrative units selected of Undergraduate
Higher Education.