Una aproximación al uso de herramientas de gerencia estratégica de costos en instituciones privadas de educación superior

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.