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Uso de los modelos de costeo en la toma de decisiones: evidencia empírica en evaluaciones diagnósticas aplicadas en cursos de grado, posgrado y empresariales en Uruguay, Brasil y Colombia

Author

Listed:
  • Christian Kuster

    (Facultad de Ciencias Económicas y de Administración. Universidad de la Republica. Uruguay.)

  • Ana M. Golpe Cervelo

    (Facultad de Ciencias Económicas y de Administración. Universidad de la Republica. Uruguay.)

Abstract

Costing models are very important in making business decisions, since they constitute a fundamental part of the conceptual basis with which the decision maker understands the economic reality. The objective of this paper is to analyse the way in which the users of the information interpret and solve a business problem, through a diagnostic test applied to 293 graduate, postgraduate and business training students from Uruguay, Brazil and Colombia. The analysis of the results shows a generalised use of the Full Costing model in displacement of the Variable Costing. The logistic regression validated the hypothesis of the positive impact of educational transitions, proving this positive correlation: the greater the academic training and experience, the better the performance in the test. It ends with the analysis of the results of a test applied at the end of the course to a sample of 20 graduate students, which enabled the assessment of the positive effect of the educational intervention. These findings are very important to define the accounting content in graduate and postgraduate courses, and try to highlight the role of management accounting versus single accounting and cost calculation.

Suggested Citation

  • Christian Kuster & Ana M. Golpe Cervelo, 2021. "Uso de los modelos de costeo en la toma de decisiones: evidencia empírica en evaluaciones diagnósticas aplicadas en cursos de grado, posgrado y empresariales en Uruguay, Brasil y Colombia," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 15, pages 1-16, January-D.
    • Handle: RePEc:lap:proyec:16
    DOI: https://doi.org/10.24215/26185474e013
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    References listed on IDEAS

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    More about this item

    Keywords

    accounting; costs; decisions; higher education.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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