Determinación del costo por estudiante bajo el enfoque del costeo ABC en la “Unidad Educativa Agronómico Salesiano”, para autorizar el cobro de matrículas y pensiones en cumplimiento al acuerdo 0387-13 emitido por el Ministerio de Educación

Abstract

This thesis consists of the implementation of ABC Cost System in the Educational Unit "Agricultural Salesian" in order to obtain the actual cost of education service per student to determine if the value for tuition and pension determined by the Education Ministry is correct based on budget issued by the educational institution. The first part of this study was to determine the Education Legal Framework in all educational institutions in the country and the 0387-13 Agreement issued on 23 October 2013. The current situation is analyzed, history, internal regulations (CONESA), philosophy, organizational structure and SWOT analysis of the Educational Unit, to finally implement ABC costing model, identifying cost centers both of Educational Management and Administrative Management within which various activities are developed with their respective costs obtained through surveys, interviews, observation, inquiry and physical verification to distribute them to activities based on inductors. The cost of activities to products based on selected Cost-Drivers are distributed, and we obtained the Indirect Cost of Manufacture that incorporated the other elements of cost that is the direct labor, with this we have the full cost of education that divided for the number of students passing the unit we obtained the cost of service per student.