Formulación de los subprocesos presupuesto dentro del proceso habilitante de apoyo de “Gestión Administrativa Financiera” para la gestión por resultados en la Universidad Nacional de Loja, año 2022
The purpose of this thesis is to expose process management as one of the main approaches of Public Management through procedure manuals, in order to guide the different public institutions and in the specific case to the National University of Loja to obtain reasonable security using internal contro...
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| Format: | bachelorThesis |
| Jezik: | spa |
| Izdano: |
2023
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| Teme: | |
| Online pristup: | https://dspace.unl.edu.ec/jspui/handle/123456789/27506 |
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Dodaj oznaku | Sažetak: | The purpose of this thesis is to expose process management as one of the main approaches of Public Management through procedure manuals, in order to guide the different public institutions and in the specific case to the National University of Loja to obtain reasonable security using internal control standards as the main guide to meet institutional objectives specifically with the layout of budget processes and procedures in charge of the Financial Department. In the development of this work, the qualitative approach was used to describe the characteristics of the budget process and, on the other hand, the type of action research and the analytical-synthetic method in the presentation of results and development of conclusions and recommendations. using, in turn, the transverse time in the collection of information. Among the results of the work, a diagnosis has been determined on the positive and negative aspects at the internal and external level of the management, which has allowed establishing the main problems in the threads of programming and budget formulation and budget certifications, being the urgent attention to optimize resources and time, likewise, the specific processes and procedures of each activity were detailed, obtaining as a result a budget manual for the UNL, which, once socialized with the authorities, seeks to be approved and therefore applied via resolution. so that the Financial Administrative Directorate and the institution achieve an efficient, effective and effective administration of goods and services. |
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