Diseño de un modelo de costos por actividades para el departamento de contabilidad y presupuesto de una universidad de cali

Abstract

Currently the need to obtain an advantage over other organizations is something necessary and this leads to the improvement of management processes and internal controls, in the case of the improvement of the cost system it offers an advantage by being able to have a better knowledge of its resources and services to achieve better decision-making by the managers of the organizations. The document proposes the design of a cost-per-activities model for the accounting department of a University of Cali and throughout the work the information needs are reflected, the benefits that the implementation of the cost-per-activities system brings, and calculations used to allocate resources to department cost objects.