El sistema de costos por actividades en el sector educativo

Abstract

In this article sets out some parameters that are intended to illustrate the reader about the importance for educative authorities means the application of cost model ABC (activities based costing or cost-based activities), its scope not only within the field of information financial but in different administrative powers, which can give a complete turnaround to how traditionally have been assigned different resources to each unit formed as a cost centre and that in most cases are not as true measures centres utility capable of generating their own resources from the effective measurement of their activities and administrative responsibilities within the organizational entity. The group of investigation in ABC costs visited all the instances and stages necessary to identify the variables and factors that will be design a model of costs for the Universidad Libre Seccional Cali, and later to make it tensile at regional and national level at level of the university and because to a medium term not to constitute it like a general model of measurement of costs for all the educative establishments in the country. Each one of the steps to follow in design of the model is an excellent task that allows detecting the possible implementations that are necessary so that the model is developed within a dynamic process of flexible behaviour and continuous adaptation to the changes that the means can present/display.