Application of methodologies for determining costs in higher level educational institutions

Authors

Yuri Gagarín Gonzales Rentería
Universidad Tecnológica del Perú
https://orcid.org/0000-0002-6859-7996
Víctor Ángel Ancajima Miñán
Universidad Católica Los Ángeles de Chimbote
https://orcid.org/0000-0002-3122-4512
Santos Felipe Llenque Tume
Universidad Católica Los Ángeles de Chimbote
https://orcid.org/0000-0001-9140-3451

Keywords:

application of methodologies, cost determination, higher education

Synopsis

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.

Author Biographies

Yuri Gagarín Gonzales Rentería, Universidad Tecnológica del Perú

PhD in Accounting and Finance, PhD in Planning and Management, PhD in Public Management. Thesis advisor (undergraduate and postgraduate), university professor. Trademark and service trademark advisor. Former SUNAT official, he has been a member of the Board of Directors of the Chimbote Benevolent Society (Regional Government). National and international exhibitor. Ratified Principal Teacher and contracted teacher at the Technological University of Peru – UTP. Creator of academic and research content at https://yurigonzales.org/ and at https://www.youtube.com/watch?v=Dlh7OCkFqEw&t=1873s

Víctor Ángel Ancajima Miñán, Universidad Católica Los Ángeles de Chimbote

PhD in Information and Communications Technologies, Master in ICT Management and Systems Engineer. University teacher for undergraduate, master's and doctoral degrees. RENACYT teacher. Computer Auditor and Consultant in Innovation and Digital Transformation. Digital forensic analysis expert, Extensive experience as a Scientific Research advisor. Member of the Board of Directors of the Departmental Council of Piura of the College of Engineers of Peru.

Santos Felipe Llenque Tume, Universidad Católica Los Ángeles de Chimbote

PhD in Administration. With a Master's Degree in Business Administration. Graduate in Administration. Member of the Board of Directors of the Chamber of Commerce of the Province of Santa. Member of the Board of Directors of EPS Seda Chimbote SA. Expert in Training and Business Consulting for micro and small business sectors. With experience in university teaching.

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Published

April 11, 2024

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