Tool for improving work with the state budget in the Guantanamo province
Keywords:
improvement, planning, control, state budgetAbstract
The Provincial Directorate of Finance and Prices of Guantánamo does not have a practical work tool to facilitate the work of planning and monitoring the execution of the territorial budget. Therefore, the objective of this article is to present the main results of the investigation that was carried out in order to improve the planning and monitoring of the execution of the budget in the province of Guantánamo. An organizational diagnosis was made, and as a result of compliance with the plan of measures prepared to solve the problems identified in the diagnosis, different tools were created that facilitated the work in the Budget Department. The coupling and integration of the aforementioned tools allowed the development of a computer application called SPC (Provincial Budget Planning and Control System).
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