Approach to a proposed procedure for budget planning at the University of Guantánamo
Keywords:
budget planning, procedure, Unitary Expenditure NormAbstract
As the University of Guantánamo did not have a procedure to estimate the budget based on the Unitary Expenditure Norms, it was proceeded, from the theoretical systematization of the scientific results of the consulted authors and the analysis of the procedure elaborated by the Ministry of Education Superior to estimate the 2021 budget, to develop the bases for its design, with the help of scientific research methods and their experiences in the practice of budget management. The four steps considered in the procedure sought allow capturing, process and offering valid and reliable information for a more rational and objective budget planning.
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