The Management of Process of the Budget Area

Universidad Técnica de Manabí

Authors

  • Mayra Leonor Chancay Mora Administration Engineer, Budget Analyst, Universidad Técnica de Manabí, Portoviejo, Manabí, Ecuador
  • María Sonia Fleitas Triana Ph.D. Director of Science and Technology, Technological University of Havana, Cuba.

Keywords:

Budget, Processes, Budget management, Process management

Abstract

The budget area, of the Technical University of Manabí, has an organizational structure that is not coupled with the planning, because it has an organizational complexity according to its technical-administrative dimension, although it complies with all the organizational processes that involve the execution of the institutional budget taking into account the importance of human, material and technological resources, there are links in the budget execution program that are still weak. The research deals with the need to manage the budgetary processes, according to the activities that are planned within the Budget Area, with the objective of fulfilling the institution's priorities and strategies through the amounts assigned to its income and expenses, knowing that the budget planning and execution process is a fundamental tool to fulfill the mission and vision of Higher Education Institutions. The objective of the research is to look for alternatives that allow to solve the insufficiencies that exist in the management of the budgetary processes that affect the development of the activity, difficulties that appear both in income and in expenses; having as a result of these problems: rejections in the budgetary modifications, delays in the execution of the payment processes, actions that are fundamental for the execution of the institutional budget, which may affect the vision of the university.

Downloads

Download data is not yet available.

References

Adetunji, A. T., Adetunji, A. V., Adeleke, E. O., & Madubuike, S. C. (2017). Deregulation: The Effect of Market-led Approach to Nigerian Universities Management. International Journal of Social Sciences and Humanities (IJSSH), 1(1), 1-8.

Arauz, W. M. S., Gámez, M. R., Pérez, A. V., Castillo, G. A. L., & Alava, L. A. C. (2017). The Future of Micro-Grids in Ecuador. International Journal of Physical Sciences and Engineering (IJPSE), 1(3), 1-8.

Arauz, W. M. S., Gámez, M. R., Pérez, A. V., Castillo, G. A. L., & Alava, L. A. C. (2017). The Future of Micro-Grids in Ecuador. International Journal of Physical Sciences and Engineering (IJPSE), 1(3), 1-8.

Bravo, Y. J. M., Beltrón, C. O. V., Solórzano, J. V. S., & Zurita, W. A. P. (2017). Diseño De Un Modelo De Gestión Por Procesos: Carrera De Administración De Empresas-Espam MFL. Revista Ciencias Pedagógicas e Innovación, 5(1).

Carro, F. D., & Caló, A. (2013, November). La administración científica de Frederick W. Taylor: Una lectura contextualizada. In VII Jornadas de Sociología de la Universidad Nacional de La Plata." Argentina en el escenario latinoamericano actual: debates desde las ciencias sociales"(La Plata).

Castillo, G. A. L., Álava, L. A. C., Fernández, M. C., & Llanes, M. V. (2017). Roadmap for the Introduction of Smart Grids in Ecuador. International Journal of Physical Sciences and Engineering (IJPSE), 1(2), 1-10.

Diez, Á. F., & Sancho, J. J. C. (2013). 11.1 La gestión económico-presupuestaria en las Administraciones Públicas.

Hernandez Palma, H. G., Sierra, D. M., & Arbelaez, D. C. (2016). Enfoque Basado En Procesos Como Estrategia De Dirección Para Las Empresas De Transformación. Saber, Ciencia y Libertas, 11(1).

Jain, P. (2017). Effect of Online Education Trend on Quality Management. International Journal of Health Sciences (IJHS), 1(1), 1-5.

Mallar, M. Á. (2010). La gestión por procesos: un enfoque de gestión eficiente. Visión de futuro, 13(1), 0-0.

Ogunsiji, A. S., & Ladanu, W. K. (2017). A Theoretical Study of Performance Measures in the Strategic and Corporate Entrepreneurships of Firms. International Journal of Physical Sciences and Engineering (IJPSE), 1(1), 72-80.

Pérez, A. V., Briones, V. V., Viteri, C. G. V., & Gámez, M. R. (2017). Iberoamerica in Network, GIS & TIC. International Journal of Social Sciences and Humanities (IJSSH), 1(3), 108-117.

Robaina, D. A., Torres, M. H., Hechavarría, A. P., & Herrera, M. R. S. (2010). Diagnóstico para la gestión del proceso de cambio integrado. Ingeniería Industrial, 29(1), 5.

Rodríguez-González, I. J., González-González, A., Noy-Viamontes, P., & Pérez-Sotolongo, S. (2012). Metodología de Diseño Organizacional integrando enfoque a procesos y competencias. Ingeniería Industrial, 33(2), 188-199.

Rodríguez-González, I. J., González-González, A., Noy-Viamontes, P., & Pérez-Sotolongo, S. (2012). Metodología de Diseño Organizacional integrando enfoque a procesos y competencias. Ingeniería Industrial, 33(2), 188-199.

Roig, A. (1998). L'avaluació de la qualitat a la gestió documental. Lligall: Revista catalana d'arxivistica, (12), 219-229.

Silva, J., Páez, P., & Rodríguez, P. (2008). Finanzas publicas territoriales. Bogotá: Escuela.

Published

2018-02-09

How to Cite

Mora, M. L. C., & Triana, M. S. F. (2018). The Management of Process of the Budget Area: Universidad Técnica de Manabí. International Research Journal of Management, IT and Social Sciences, 5(2), 104–112. Retrieved from https://sloap.org/journals/index.php/irjmis/article/view/50

Issue

Section

Peer Review Articles