Modelo comparativo de métodos de costeo: ABC, TDABC y FTDABC. Caso de Departamento de Educación Continua en Institución de Educación Superior

Abstract

Cost information at the service of administrators allows clearer approaches in their decision making. The area of Continuing Education of a Higher Education Institution in the city of Cuenca, concurrent in other institutions of the same sector, with fundamental topics of the globalized world, includes a case study in which the analysis of different costing systems converges. The study and theoretical proposal for the application of the ABC, TDABC and FTDABC methodologies involve the identification and determination of steps for the conduction of costs from the resources to the cost objects, the contrast between methods and the clear determination of complementary and/or not required parts between the concepts, provide relevant information not only for the administration of the area but also for those interested in knowing innovations in the application of costs. The ABC system that recognizes the activities that accumulate and in turn transfer costs to the services provided in Continuing Education, the TDABC system that extends the ABC methodology with the inclusion of the time variable, followed by the extension with the FTDABC methodology where the concept of fuzzy logic becomes important to determine results with the Delphi method, allows, among others, the analysis of processes, time, capacity, fuzzy triangular numbers, to be important elements of the study. In addition to providing information on the best result, it allows the understanding of these concepts in a context that demands permanent attention for the pedagogical development within the academy and professional environment. The development of the work shows that the three methods are applicable to Continuing Education services, however the results suggest that the costing system based on the time invested per activity - TDABC is the recommended one according to the characteristics of the department.