Determinación del costo por estudiante y punto de equilibrio para el Instituto Superior Tecnológico de la Economía Social Popular y Solidaria para el Periodo 2025

Abstract

The purpose of this research project is to develop a costing model for the Higher Technological Institute of Popular and Solidarity Economy. The study aims to provide an analytical tool that allows the determination of the real cost per student, in order to establish a balanced financial structure that ensures the Institute’s sustainability and efficiency in resource allocation. The object of analysis lies in the absence of a structured financial planning model that enables the proper identification and allocation of costs, which hinders strategic decision-making, budget planning, and the setting of tuition fees aligned with the institution’s operational reality. The first phase of this degree project consists of analyzing the Educational Legal Framework and examining the current situation of the Institute, considering its history, regulations, organizational structure, and a SWOT analysis. The second phase focuses on the development of the theoretical framework related to cost accounting and the break-even point, with the purpose of providing a theoretical basis for the application of the costing model. For the cost execution phase, a qualitative approach was applied, including interviews with administrative staff and the collection of information on internal management processes and resource allocation. In addition, a quantitative methodology was used to calculate the costs associated with academic training, which enabled a break-even analysis. The results obtained demonstrated the importance of optimizing cost management.