Evaluación del proceso presupuestario en las universidades cubanas. Caso: Universidad de Cienfuegos, período 2016-2021

Abstract

ABSTRACT

The objective of this article is to apply a procedure for the comprehensive evaluation of the budget process based on a set of indicators and a comprehensive index in Carlos Rafael Rodríguez University of Cienfuegos Budget Unit. It contains an advance on the budgetary process, with criteria associated with this theme that allow visualizing its regularities and particularities. The procedure used was developed and validated by Furniel (2015), accompanied by scientific research techniques, including: questionnaires, documentary review, scientific observation, limit values, trend analysis, among many others and accompanied with systems such as: Microsoft Excel and SPSS version 20.0. All those allowed to reach conclusions about the object of study with a non-integral evaluation of the budget process at the University of Cienfuegos.

Keywords: Budget, Financing, Assessment, Public entity, University.