Determinación del costo del proceso de gestión del Plan Operativo Anual en la Dirección de Planificación y Gestión Estratégica de la Universidad de Cuenca, período: 2025

Abstract

This integrative project was developed with the aim of determining the time and cost associated with the management process of the Annual Operating Plan (POA) within the Strategic Planning and Management Department, considering the participation of the different stakeholders involved. This analysis was conducted in a context of institutional modernization characterized by the progressive implementation of an Enterprise Resource Planning (ERP) system, which has enabled the integration of activities that were previously carried out manually using tools such as spreadsheets, institutional email, and the Quipux system. In this context, the Activity-Based Costing (ABC) model was applied, using time as the main cost driver, as it allows a direct relationship between the activities performed and the resources consumed. The required information was collected through meetings with the personnel responsible for the process, which made it possible to identify the activities, the resources used, and the way these activities are carried out. To estimate execution times more accurately, the PERT method was used, considering optimistic, most likely, and pessimistic scenarios. Finally, based on this information, labor, depreciation, and indirect costs were calculated and consolidated by subprocess and for the overall POA management process.