Zero-based budgeting as a tool for managing public spending in Cuban universities XIII Taller sobre "Financiación de la Educación Superior"

Abstract

The present research is developed in a topic of marked importance at the international and national level within the economic-financial management of organizations, being the management of public expenditure and financial planning, an element of projection and control expressed in economic and financial terms within the framework of a strategic plan, capable of becoming a tool for decision making, integrating all the areas that make up an organization, and that promotes the participation of most of the direct and indirect actors in its conception, as a contribution to the initiatives within each area of responsibility, processes and activities. The most important result achieved is the continuous improvement of public expenditure management in the Ministry of Higher Education, based on the adaptation and application of the Zero Base Budget technique, and in terms of the continuous improvement of economic-financial management in its methodological and practical scope, which allows achieving a more effective, efficient and effective administration of the organization's budget. This contribution helps to harmonize the financial planning process with the national economic plan, and to comply with the information required to measure the effectiveness of the substantive or key processes of academic training, science, technology and innovation, and university extension, in addition to guaranteeing the information discipline required by the global economic organizations, within the framework of the legal norms established in the country.