Publication: Un modelo de cálculo de costes para el ámbito universitario: el uso del tiempo como unidad de prestación en una unidad organizativa
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Date
2007
Authors
Ortega Egea, María Teresa ; Rodríguez Ariza, Lázaro ; López Pérez, María Victoria
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Publisher
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DOI
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info:eu-repo/semantics/article
Description
Abstract
La universidad pública, como cualquier entidad económica, necesita información para la
toma de decisiones sobre los flujos de valores económicos que discurren en su ámbito
interno. Este trabajo plantea, a partir del método del caso, un modelo de cálculo de costes
basado en la importancia del personal en la realización de los procesos, y en concreto en
la aplicación de su tiempo, adecuado para su aplicación a las actividades de servicios y,
en particular, aplicable al ámbito universitario. La variable “tiempo” permite cuantificar
en forma homogénea el conjunto de actividades desarrolladas y asignar los costes sobre la
base de la existencia de una correlación positiva entre el tiempo que requiere la
realización de una tarea y los recursos que se consumen en su ejecución. Se explora la
factibilidad del modelo propuesto a través de su aplicación a un departamento concreto de
la Universidad de Granada.
The Public University, like any economic organization, needs for decision making economic information about internal value flows. By means of a case study, this paper experiments a model for cost calculation that is adapted to the characteristics of public universities, based on the importance of the personnel in the university processes; specifically, the employment of their time. According to this, the variable “time” allows quantifying homogeneously the group of university activities and, therefore, assigning the corresponding costs on the basis of a positive correlation between the time that requires the accomplishment of a task and the resources employed for that purspose. In order to explore the feasibility of the proposed model, we carried out a case study in one department of the University of Granada
The Public University, like any economic organization, needs for decision making economic information about internal value flows. By means of a case study, this paper experiments a model for cost calculation that is adapted to the characteristics of public universities, based on the importance of the personnel in the university processes; specifically, the employment of their time. According to this, the variable “time” allows quantifying homogeneously the group of university activities and, therefore, assigning the corresponding costs on the basis of a positive correlation between the time that requires the accomplishment of a task and the resources employed for that purspose. In order to explore the feasibility of the proposed model, we carried out a case study in one department of the University of Granada
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