  The global pandemic caused by the COVID virus led universities to a change in
the way they teach classes, moving to a distance mode. The subject "Modelos y
Sistemas de Costos " of the CPA career of the Faculty of Economic Sciences and
Administration of the Universidad de la Rep\'ublica (Uruguay) incorporated
audiovisual material as a pedagogical resource consisting of videos recorded by
a group of well experienced and highest ranked teachers. The objective of this
research is to analyze the efficiency of the audiovisual resources used in the
course, seeking to answer whether the visualizations of said materials follow
certain patterns of behavior. 13 videos were analyzed, which had 16,340 views,
coming from at least 1,486 viewers. It was obtained that the visualizations
depend on the proximity to the test dates and that although the visualization
time has a curve that accompanies the duration of the videos, it is limited and
the average number of visualizations is 10 minutes and 4 seconds. It is also
concluded that the efficiency in viewing time increases in short videos.
