Resumo

CARDENAS-MORA, Sandra Milena. Una aproximación al uso de herramientas de gerencia estratégica de costos en instituciones privadas de educación superiorAn Approach to the Use of Strategic Cost Management Tools at Private Institutions of Higher Education. Cuad. Contab. [online]. 2011, vol.12, n.31, pp.547-569. ISSN 0123-1472.

This paper presents the results of a study aimed to identify processes of strategic management of costs in decision making at private universities. As a framework we use three elements of the strategic management of costs and its importance as an engine of competitive advantage, and the analysis of the resultant information is structured around this notion. The results of this exploratory research reflect the limited use of cost information in the management processes of the studied institutions. From this, as an initial result of what may be an area of research on costs in service organizations, a proposal is made for the articulation of the strategic management variables in cost management processes of organizations of higher education.

Palavras-chave : strategic management of cost; service organizations; education; competitive advantage; strategy; Financial risk management; Strategic planning - Cost control; Cost analysis; High education.

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