Determinación de los costos de los servicios de Vinculación con la Sociedad de la Universidad de Cuenca: Centro de Desarrollo Infantil (CEDIUC)

Abstract

The objective of this integrative work is to determine the costs associated with one of the services offered by the University of Cuenca, specifically the Child Development Center (CEDIUC), through the application of the activity-based costing system (ABC). This center is designed to care for children at risk, providing comprehensive support to their families. To achieve this objective, a descriptive methodology with an inductive approach was used, combining qualitative and quantitative techniques. Interviews and meetings were held with CEDIUC staff, as well as with the interveners in each area. In addition, direct observations were carried out to obtain detailed information on the center's operations. The quantitative analysis included the collection and analysis of economic and financial data related to the costs of the service. Finally, the results of this analysis will provide a clearer understanding of the economic resources required for CEDIUC's operation, contributing to improve the efficiency and sustainability of the service.