THE COSTS BASED ON ACTIVITY IN UNIVERSITIES: A TOOL FOR STRATEGIC MANAGEMENT AND VALUE CREATION

In the current configuration of state-university-society relation, public universities should be accountable to those who have interests in them, providing objective information. But they also must develop internal planning and control processes according to the current demands. This raises the problem of designing information systems for management adapted to the specificities of these organizations. Regarding this issue, a cost model based on the Activity Based Costing was designed for universities, which was experienced in the Universidad Nacional de Rio Cuarto. This study aims to describe the general aspects of the model designed and base the importance that it has, in the methodology of the value chain, for strategic planning and control.