Evaluation of quality costs in budgeted higher education institutions

Abstract

Quality management is an essential element in the training process in higher education institutions by ensuring the efficient use of resources and the improvement of the quality in the training of professionals. In Cuba, universities operate as budgeted units, which makes it difficult to analyze quality costs by comparing them with income, as occurs in business units. This situation generates the need to develop alternative approaches that allow for the systematic evaluation of quality cost behavior and its impact on institutional efficiency. The objective of the research was to propose a set of indicators for evaluating quality costs in Cuban universities, considering their budgetary nature. The study was conducted using theoretical methods such as analysis–synthesis, literature review, and document analysis. As a result, a set of indicators was presented that integrate economic and academic variables, such as the budgetary impact of quality costs, the quality cost per student, the quality cost per graduate, and efficiency indices of the quality system. These results evidenced that the comprehensive evaluation of quality costs contributes to identifying areas for improvement in university management and optimizing the use of resources allocated to quality assurance.