Diseño modelo de costos para la Universidad de Pamplona basados en costos por actividades - ABC.

Abstract

With guidance in the area of accounting and budgeting this degree work is aimed at optimizing budgetary, accounting and financial information, which provides a better management of it and allows decision making to the management of the University of Pamplona.

This paper deals with the design of a cost model based on activities for the University of Pamplona, which must render external accounts and provide information to anyone of interest, for this purpose internally processes are developed that allow planning and taking decisions, with this the need arises to carry out this design with an information system that facilitates the interpretation and presentation or reports.

Through the application of the DOFA matrix, a diagnosis was made with which it was possible to identify the weaknesses, opportunities, strengths and threats with which it was possible to establish a proposal for improvement that will solve the problem presented by the lack of this model, the main benefit of its application is the possibility of knowing the cost of training a student of the different programs that University offers and also mitigating other weaknesses such as easy Access to information and expediting the presentation of reports.