Contabilidad y Auditoría

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    Determinación de costos de la prestación del servicio público del Consejo de Seguridad Ciudadana del cantón Cuenca
    (Universidad de Cuenca, 2025-02-11) Riera Sacaquirin, Karen Vanessa; Fajardo Morocho, Jennifer Guadalupe; Guamán Tenezaca, Guillermo Absalón
    This research was developed in order to present the implementation of the cost in the “Consejo de Seguridad Ciudadana”; the objective of this work was to determine the cost for the service provided by a citizen who contributes to the payment of the urban property of the canton; for this, a methodology based on a mixed approach and three types of research was used: descriptive, exploratory and comparative. By having a qualitative and quantitative approach, the use of the sample was non-probabilistic, since a documentary sample was used for the budget and financial data for the periods 2022 and 2023. As main results, it was possible to determine that the total cost of the service in 2022 was $1,325,878.49 and in 2023 it was $1,621,883.20, of which on average 38% corresponds to direct labor due to the fact that there is a high number of employees who execute the entity's programs, compared to the budget proposed by the entity, which represents 47% and 56% respectively for each period only with respect to direct and indirect costs. With this, it is concluded that the implementation of the cost method in calculating the cost of the service provided per citizen allows for a better allocation of resources and greater precision in determining the real costs associated with municipal services, since this method contributes to more efficient and transparent financial management.