DEVELOPMENT AND IMPLEMENTATION OF A COST MODEL IN A SPANISH UNIVERSITY

Araújo Pinzón, Pedro

E-mail: pedro.araujo@uca.es

Del Río Sánchez, Rosario

E-mail: rosario.delrio@uca.es

García Valderrama, Teresa

E-mail: teresa.garcia@uca.es

Larrán Jorge, Manuel

E-mail: manuel.larran@uca.es

Mulero Mendigorri, Eva

E-mail: eva.mulero@uca.es

Ruiz Barbadillo, Emiliano

E-mail: emiliano.ruiz@uca.es

Vélez Elorza, María Luisa

E-mail: maria.velez@uca.es

University of Cádiz, Spain

Abstract

This paper focuses on the methodology, process and principal problems and results of a specific research project carried out by a research team in the University of Cádiz.

The main aims of this project are: the development of a cost model to determine the cost of services provided by the University and the analysis of the cost of the different specialisations of the University.

The model proposed is based on the IGAE and AECA solutions. However, the specific model has been adapted to the characteristics of this particular University.

For this reason, the study was developed in different phases:

1. Definition of a general approach of the model to be employed.

2. Analysis of the organisational structure, different specialisations and the information available in the University of Cádiz.

3. Definition and classification of different cost centers.

4. Identification of the activities and the tracing of their costs. The budget is the principal source of the cost of activities.

5. Identification of the cost-drivers.

6. Review of the model and adaptation to each particular specialisation.

7. Calculation of the cost of each specialisation.

8. Redaction of the definitive report.

This process puts in evidence the different problems in the determination of the data necessary to achieve the objectives of the project. We suggest that the solutions adopted in this specific model can be useful for future and similar institutional projects.