Resumo

FICCO, Cecilia Rita. El costeo basado en la actividad en las universidades: una herramienta para la gestión estratégica y la creación de valor. SaberEs [online]. 2011, vol.3, n.1, pp.00-00. ISSN 1852-4418.

In the current configuration of state-university-society relation, public universities should be accountable to those who have interests in them, providing objective information. But they also must develop internal planning and control processes according to the current demands. This raises the problem of designing information systems for management adapted to the specificities of these organizations. Regarding this issue, a cost model based on the Activity Based Costing was designed for universities, which was experienced in the Universidad Nacional de Río Cuarto. This study aims to describe the general aspects of the model designed and base the importance that it has, in the methodology of the value chain, for strategic planning and control.

Palavras-chave : Higher Education; Costing Systems; Control.

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