Proposed procedure to determine the cost of a student's degree at the University of Guantánamo
Keywords:
expenses, cost, procedure, cost driverAbstract
The article entitled "Procedure for Determining the Cost of a Student in Programs at the University of Guantánamo" aims to demonstrate how to determine the cost of a student in different programs, as until the end of 2024, information on student costs was only available at the university level. The research methods used included analysis and synthesis of the content of several studies conducted by the referenced authors, statistical processing of the information contained in the financial statements as of the end of 2024, and a review of documents submitted to the University of Guantánamo's Governing Council during that period. The result is a proposed procedure that is easy to understand and therefore accessible to those who, due to work requirements, must apply it annually at the University of Guantánamo. In conclusion, the complexity of its design is acknowledged due to the diversity of actors and material and financial factors involved in determining the cost of a student in such varied programs, with specific expenses that are difficult to quantitatively attribute to each activity. Therefore, the authors consider the current proposal to approximate the desired procedure.
References
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Gagarin, Y. (2013). *Metodología para la determinación del costo por estudiante de Contabilidad en la modalidad presencial y su incidencia en las finanzas de la Uladech Católica – Chimbote Periodo 2010-2011*. Tesis doctoral. Trujillo, Perú.
García Cuscó, M. (2015). La eficiencia económica docente en instituciones escolares. [Fuente interna - especificar si es necesario].
García Cuscó, M. (2018). Procedimiento para determinar el costo de un alumno en la Universidad de Guantánamo. [Revista no especificada - completar según corresponda].
González, M. y López, M. (2018). Procedimiento para el registro de los gastos en la Escuela Superior de Cuadros del Estado y del Gobierno. Cuba: Escuela Superior de Cuadros del Estado y del Gobierno.
Menéndez Papín, A. M., et al. (2023). Sistema de costo basado en procesos y actividades para la CPA Mártires de Granada. Revista Cubana de Finanzas y Precios, 7(2), 45-57.
Valle, L., Lara, M. L. y Rodríguez, I. M. (2014). Procedimiento para el cálculo del costo de un estudiante en la Universidad de Sancti Spíritus, Cuba. http://hdl.handle.net/123456789/3902
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