Financial management in land management plans as a tool for urban development Gestión financiera en planes de ordenamiento territorial como herramienta de desarrollo urbano

Abstract

The development of this article based on a descriptive methodology, highlights the importance of financial management in the formulation of Development Plans and Territorial Planning in territorial entities, as instruments that derive their urban development. With this, correct planning is highlighted, as well as accounting management through adequate accounting systems, which will subsequently allow correct financial management, in favor of sustainable management plans. Based on this, the general objective of; establish how financial management is closely related to planning in territorial entities through the Development Plan and Territorial Planning, evaluating the viability of its achievement and the allocation of financial resources. This, taking into account that this one, allows the construction of financial instruments that are support and inputs for the elaboration and execution of the Development and Territorial Planning Plans. Instruments such as the Annual Investment Operational Plan, the Medium-Term Fiscal Framework and other financial plans, as well as the provision of public policies that promote this consecutive planning, which allows the projection of the financial resources available in the territorial entity for the execution of programs and projects so that they execute efficiently and generating a common benefit.