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Ayabaca Mogrovejo, Orlando Fabián

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1985-09-22

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0000-0002-1569-3909

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5721057500

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Universidad de Cuenca, Cuenca, Ecuador
Universidad de Cuenca, Facultad de Ciencias Económicas y Administrativas, Cuenca, Ecuador

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Ecuador

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Ayabaca Mogrovejo

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Orlando Fabián

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2019 - 20203
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Now showing 1 - 3 of 3
  • Thumbnail Image
    Publication
    A process collection methodology towards TDABC costing optimization of IT services: a case study in an Ecuadorian university
    (2019) Ribadeneira Espinoza, Carlos Andrés; Tuapante Vanegas, Tania Lorena; Sigüenza Guzmán, Lorena Catalina; Ayabaca Mogrovejo, Orlando Fabián; Tello Guerrero, Marco Andrés; Vanegas Peña, Paúl Fernando
    ICT plays a paramount role in successful organizations. In order to achieve organizational goals, ICT services have to be closely overseen. Tools such as costing methods allow managers to be alert. Implementing a costing method for ICT services not only helps to justify investments, but also optimizes the cost of services. However, methodologies related to providing input to develop a costing model are limited. This research ameliorates ICT service manageMent by proposing a process collection methodology that contributes to the creation of a costing model with TDABC. The proposed methodology has been tested in an IT department in an Ecuadorian University. It matched the collected information with ITIL enabling the department to manage its IT service performance. The obtained processes, activities, times and resources from operative IT services displayed substantive input to design a costing model to improve the IT department and; thereby, the organization’s management as a whole.
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    Publication
    Costing model based on time invested by activity for technological services in higher education institutions: a case study
    (2020) Valdivieso Donoso, Rosana María; Ayabaca Mogrovejo, Orlando Fabián; Sigüenza Guzmán, Lorena Catalina
    Associacao Iberica de Sistemas e Tecnologias de Informacao. All rights reserved. The Time-Driven Activity-Based Costing, TDABC, is a technique generally used in the production sector that has been adapted to the service setting, such as the health sector and libraries. However, its application in technological services has been little explored. This paper proposes a cost model based on the time-driven activity-based for technological services in Higher Education Institutions, using as a case of study a public university in Ecuador. Where, the resource costs and time of each activity and service were utilized to estimate the costs, per minute and totals of each technological service. The findings highlight the importance of knowing the provision of technological services costs since they allow better financial management and constitute a contribution to the information technology area.
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    Publication
    Modelo de costeo basado en tiempo invertido por actividad para servicios tecnológicos en Instituciones de Educación Superior: un estudio de caso
    (2020) Valdivieso Donoso, Rosana María; Ayabaca Mogrovejo, Orlando Fabián; Sigüenza Guzmán, Lorena Catalina
    The Time-Driven Activity-Based Costing, TDABC, is a technique generally used in the production sector that has been adapted to the service setting, such as the health sector and libraries. However, its application in technological services has been little explored. This paper proposes a cost model based on the time-driven activity-based for technological services in Higher Education Institutions, using as a case of study a public university in Ecuador. Where, the resource costs and time of each activity and service were utilized to estimate the costs, per minute and totals of each technological service. The findings highlight the importance of knowing the provision of technological services costs since they allow better financial management and constitute a contribution to the information technology area.