Examinando A. Campus Bucaramanga por Materia "ABC"
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- PublicaciónAcceso abiertoPropuesta de un sistema de costos basado en actividades (ABC), para la Vicerrectoría Académica de la Universidad de Pamplona(Bucaramanga : Universidad de Santander, 2018, 2018-12-17) Villota López, José R.; Ortíz Méndez, PedroThe purpose of the present Master's project was to propose a cost system based on activities (ABC) for the Academic Vice-Rector of the University of Pamplona in Norte de Santander, which allows the adequate allocation of resources to the activities in order to obtain reliable and timely information for making decisions that allow adding value to the University, which is framed in the General Theory of Costs, Theory of ABC Costs, Theory of Systems and Information, based on Kaplan & Theorists Cooper; Cuervo & Duque, Bertalanffy and Hanna. For its development, an exploratory, descriptive and explanatory methodology was used, with a quantitative and qualitative approach, and a documentary review. The work population was made up of: 1,810 people, randomly selected by Faculty and Programs 267 Academic Plant Administrators and PAHOs, using as instruments of information collection the interview, direct observation, document analysis and the Internet. As a result, cost centers and resources were identified through the primary inducers, assigning direct cost to each cost center (Faculties, Administrative Academic Departments and CREADs). It is concluded that the highest cost per Faculty, is in Engineering and Architecture, with a value of $ 2,069,540,868, which represents 26.72% of the total costs of these faculties.