SYSTEM OF THE COSTING IN THE MANAGEMENT OF THE GRADUATE INSTITUTE AND CONTINUING EDUCATION - ESPOCH

Abstract

Activity-based costing, also called by the ABC costing literature, is one that focuses on activities as the fundamental cost objects. In the Higher Education Institutions of Ecuador there is no relevant ABC costing system. In particular, at the Graduate and Continuing Education Institute of the Higher Polytechnic School of Chimborazo, there is no record of a cost-activity-based system. Hence, the cost of the main postgraduate activities such as masters, specialized courses, among others is not known. The amount offered to society to access the different services is determined on an empirical basis and does not have a scientific and practical basis. Hence, the objective of this paper is to determine the importance of a costing system in the management of the aforementioned institute. The results obtained refer to a bank of problems that affect the institution and therefore dependency which does not contribute to raising the quality of the educational process through the efficient use of resources, the existing infrastructure and the decision-making process. Therefore, once the most relevant findings have been identified, the importance of the implementation of a Costing System in the Postgraduate and Continuing Education Institute is highlighted, with a view to determining real costs, hidden costs and therefore improving its academic and financial management.

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