Modelo de costeo basado en tiempo invertido por actividad para servicios tecnológicos en Instituciones de Educación Superior. Un estudio de caso.

Abstract

The Time-Driven Activity-Based Costing, TDABC, is a technique generally used in the production sector that has been adapted to the service setting, such as the health sector and libraries. However, its application in technological services has been little explored. This paper proposes a cost model based on the time-driven activity-based for technological services in Higher Education Institutions, using as a case study a public university in Ecuador. Where, the resource costs and time of each activity and service were utilized to estimate the costs, per minute and totals of each technological service. The findings highlight the importance of knowing the provision of technological services costs since they allow better financial management and constitute a contribution to the information technology area.