Public Universities of Ecuador and accounting standards in budgets based on cost of activities

Abstract:

The Higher Education of Ecuador seeks the improvement of quality and excellence with reduced budgets, distributed according to its students and formulates the equitable, empirical methodology, revises concepts of Cost Based on Activities, with 30 Universities as a sample, with variables of Research, Linking, Academia and Management, the surveys and interviews resulted in the lack of continuous improvement in the distribution of their resources, which responds to the needs of the regulatory bodies and processes carried out until reaching academic excellence.

Año de publicación:

2018

Keywords:

• Accounting standards
• higher education
• costs
• management

Fuente:

scopus