Aproximaciones del costo por titulado en las universidades públicas autónomas de Bolivia
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Volume Title
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Edu. Sup. Rev. Cient. Cepies
Abstract
Las Universidades Públicas Autónomas (UPA) reciben financiamiento del Estado y, conocer cuánto cuesta titularse es fundamental para evaluar la eficiencia y la gestión, en ese sentido, la investigación pretende estimar el costo por titulado usando como método el costo por absorción; El enfoque aplicado en el estudio fue cuantitativo, con un diseño no experimental, de corte longitudinal que analiza el periodo 2013 al 2020, mediante la revisión documental a partir de la información de los estados financieros dispuesta la página web del Ministerio de Economía y Finanzas Públicas, así como información técnica disponible en el portal web del CEUB, generándose una base de datos con información de las once UPA. Los resultados obtenidos muestran que el costo por estudiante titulado: (Bs127.849 en 2019 y Bs181.304 en 2020) resultan ser altos para el contexto nacional. El tiempo de permanencia en la universidad y las bajas tasas de titulación contribuyen al incremento en los costos de los titulados dentro del sistema entre otros. Los resultados de estos análisis pueden contribuir a mejorar la calidad de la educación, optimizar los procesos internos y fortalecer la rendición de cuentas ante la sociedad.
The Autonomous Public Universities (UPA) receive funding from the government and, knowing how much it costs to graduate is essential to evaluate efficiency and management, in this sense, the research aims to estimate the cost per graduate using the cost per absorption method; The approach applied in the study was quantitative, with a non-experimental design, longitudinal cut that analyzes the period 2013 to 2020, through documentary review from the information of the financial statements available on the website of the Ministry of Economy and Public Finance, as well as technical information available on the CEUB web portal, generating a database with information from the eleven UPA. The results obtained show that the cost per graduate student: (Bs127,849 in 2019 and Bs181,304 in 2020) turn out to be high for the national context. The length of time spent in the university and the low graduation rates contribute to the increase in the costs of graduates within the system, among others. The results of these analyses may contribute to improve the quality of education, optimize internal processes and strengthen accountability to society.
The Autonomous Public Universities (UPA) receive funding from the government and, knowing how much it costs to graduate is essential to evaluate efficiency and management, in this sense, the research aims to estimate the cost per graduate using the cost per absorption method; The approach applied in the study was quantitative, with a non-experimental design, longitudinal cut that analyzes the period 2013 to 2020, through documentary review from the information of the financial statements available on the website of the Ministry of Economy and Public Finance, as well as technical information available on the CEUB web portal, generating a database with information from the eleven UPA. The results obtained show that the cost per graduate student: (Bs127,849 in 2019 and Bs181,304 in 2020) turn out to be high for the national context. The length of time spent in the university and the low graduation rates contribute to the increase in the costs of graduates within the system, among others. The results of these analyses may contribute to improve the quality of education, optimize internal processes and strengthen accountability to society.
Description
Vol. 11, No. 2