Modelo de sistema de costos para la Oficina de Bienestar Universitario en la Universidad Distrital Francisco José de Caldas en la sede de Ingeniería para los servicios de salud y apoyo socioeconómico

Abstract

This document proposes a cost centre model for the services offered by the functional groups of health that include medicine, dentistry, physiotherapy and psychology; as well as for the socioeconomic service of the university welfare office of the faculty of engineering of the Universidad Distrital Francisco José de Caldas. For its elaboration, various instruments were used to collect information such as interviews, consultations on the university's website and data provided by the institutional welfare office. With this information, it was possible to map the processes involved in the provision of each of the services in order to identify the different resources used in the development of the activities. Based on this analysis, the costs associated with each service are broken down, allowing the structuring of a cost centre model that facilitates the calculation of individual care costs, inventories and the projection of operating costs. Among the main findings, it was identified that, in the health functional group, the dentistry service is the most expensive, while physiotherapy is the most economical; in both cases, more than 50% of the cost is associated with labour. In the socio-economic support functional group, the most expensive service per person is food support, mainly due to the vouchers given to each beneficiary.