EVALUATION OF THE BUDGETARY PROCESS IN CUBAN UNIVERSITIES. CASE: UNIVERSITY OF CIENFUEGOS PERIOD 2016-2021

被引：0
作者：
Chapis Cabrera, Edelmis [1 ]
Lasval Nunez, Kenia Lazara [1 ]
Mata Varela, Milagros de la Caridad [1 ]
机构：
[1] Univ Cienfuegos Carlos Rafael Rodriguez, Cienfuegos, Cuba
来源：
REVISTA UNIVERSIDAD Y SOCIEDAD | 2023年 / 15卷
关键词：
evaluation; integrality; budget; process; financing;
D O I：
暂无
中图分类号：
C [社会科学总论];
学科分类号：
03 ; 0303 ;
摘要：
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 the Carlos Rafael Rodriguez 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 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 allowed to reach conclusions about the object of study with a non-integral evaluation of the budget process at the University of Cienfuegos.
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页码：354 / 365
页数：12
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