Determinación de costos de los servicios ofertados por el laboratorio de neuromarketing

Abstract

The present work is focused on knowing and analyzing the Neuromarketing laboratory of the University of Cuenca, created as an initiative of Marketing professors major and it was inaugurated in October 2023. This laboratory has as objective to strengthen academic training through the offer of services within the university community and provide strategic solutions to the various problems faced by society through the provision of consulting or technical assistance services. To do this, this research center must not only have the facilities, adequate biometric equipment and competent staff, but it must also have a structure or cost scheme that allows greater control over the resources used in the development of research projects, degree work, articles, among others, and obtain self-management income. The qualitative and quantitative information provided mainly by the laboratory and the administrative units of the university has been used as the basis for proposing a cost structure based on the Absorbent Costing method for each established service package, which allows determining the real cost of the services, considers the fixed and variable items that are involved in their provision. Additionally, the balance point is detailed to complement the work and make interested parties aware of the optimal number of services they must provide to avoid losses and maintain correct administration of public resources that allows for greater economic and financial independence.