Cost Calculation Model for Spanish Public University Time Utilization as a Cession Unit in an Organizational Unit
Mª Teresa Ortega Egea
Lázaro Rodríguez Ariza
Mª Victoria López Pérez
The Public University, like any economic organization, needs for decision making economic information about internal value flows. By means of a case study, this paper experiments a model for cost calculation that is adapted to the characteristics of public universities, based on the importance of the personnel in the university processes; specifically, the employment of their time. According to this, the variable “time” allows quantifying homogeneously the group of university activities and, therefore, assigning the corresponding costs on the basis of a positive correlation between the time that requires the accomplishment of a task and the resources employed for that purspose. In order to explore the feasibility of the proposed model, we carried out a case study in one department of the University of Granada.
Accounting cost model, time, cession unit, public University.
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