Planificación financiera para la expansión académica de UCuencaTec a partir de la determinación de costos de sus carreras técnicas y tecnológicas

Abstract

The purpose of this integrative project is to design a financial planning aimed at expanding the offer of the "Salvador Allende" Academic Unit for Technical and Technological Training (UCuencaTec), through the determination and analysis of costs of its two current technical and one technological careers, for which the information available from 2022 to 2025 corresponding to the last and only graduated cohort of the careers under study has been considered. The work is developed under a mixed approach, with quantitative predominance for the analysis of financial, budgetary, and qualitative information for the identification of processes, academic, and administrative activities. The study is descriptive and cross-sectional, using primary and secondary sources of information. The activity-based costing (ABC) system is applied to determine costs, which has made it possible to identify, classify and assign direct and indirect costs to each career, as well as to classify fixed and variable costs. Based on the results obtained, the contribution margin, the break-even point and the incremental costs associated with the opening of new careers are determined. In the end, a financial planning model is proposed that integrates cost analysis, budget projections and installed capacity, constituting a technical tool for strategic decision-making and sustainable management of UCuencaTec's academic expansion.