Proposal for an ABC system to control indirect costs in basic education institutions
DOI:
https://doi.org/10.55204/trc.v2i2.17Keywords:
Proposal, ABC System, Control, Educational InstitutionsAbstract
The purpose of this study is to develop a proposal for an ABC system to control indirect costs in basic education institutions, specifically in the Nor-Pacific Educational Association of Peru (José de San Martin School, Daniel Alcides Carrión School and Jesús de Nazareth School) for the period 2021. Descriptive study, non-experimental and cross-sectional. The population was made up of the three schools participating in said association, studying the cost sources evaluated in a particular way to obtain final effects as a single structure. As a technique, an interview and a questionnaire with closed questions were carried out. The results of which were that 87% expressed the prompt implementation of a cost system for ABC activities, given that the method they currently follow in a traditional way has not given them the expected success. Finally, it was concluded that, although it is true that using this ABC costing technique implies an additional expense for the institutions, however, its application implies economic savings for the companies, added to the future timely decision-making to guarantee the security and foundation financial of any organization.Downloads
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