Application of methodologies for determining costs in higher level educational institutions
Keywords:
application of methodologies, cost determination, higher educationSynopsis
For any institution, knowing the accounting expenses incurred is extremely important, since through them you can have information on the progress or decline of a company. This same criterion is what is considered in a university, whether private or public, with the difference that the first is in turn part of entities interested in increasing their income through the consumption of their clients, in other words, of student enrollment.
Therefore, it is necessary for institutions to know how much is spent per student, that is, it is necessary to determine the cost of each of the students so that a reasonable and fair price can be established as a university pension. This fact, although it seems to be quite clear, is not a practice that is carried out with the due responsibility that is required. There are few institutions that prepare an inventory of each object they possess, whether it is worn out, whether it requires repair, among others, which is presented in this book.
Along the same lines, a better overview of income and expenses will give students the possibility of having the study equipment necessary to function as professionals. For example, effective administration of university resources can allow the creation of spaces where students of communication sciences can carry out real practices of their profession, such as the creation of a radio or television studio. These are the scope to which adequate administrative management in a higher education institution leads.
Title registered in the National Repository of Legal Deposit of the Ministry of Cultures, Decolonization and Depatriarchalization of the Plurinational State of Bolivia, under number 4-1-2665-2024, and with ISBN 978-9917-639-06-0 registered in the Chamber from the Book Peace.

