Determinación del costo por estudiante de la Carrera de Contabilidad y Auditoría de la Universidad de Cuenca

Abstract

The main objective of this degree work was to determine the cost per student of the Accounting and Auditing career of the University of Cuenca, in view of the problem that the career does not have a costing system that contributes with relevant information for strategic decision making. For this purpose, an absorbing costing system was applied to identify, analyze and quantify both fixed and variable costs, as well as direct and indirect costs associated with the training of a professional in this area. The analysis was carried out considering the academic periods September 2023 - February 2024 and March 2024 - August 2024. The results obtained revealed that the total cost of training a student of Accounting and Auditing at the University of Cuenca is $10.848,23, providing a solid basis for decision making by the academic authorities.