Budgetary management of public universities: An empirical study Gestión presupuestaria de las universidades públicas: estudio empírico

Abstract

^{The purpose of this research is to conduct a study on the analysis of the budget management of one of the public universities in the state of Táchira. The research is based on the descriptive type under the field modality, with a population of 20 workers of the coordination of the budget administrative area in the public universities: Universidad de los Andes, Universidad Experimental del Táchira and Universidad Abierta. A questionnaire made up of 20 items validated through the expert judgment technique was applied as a data collection instrument; the reliability of the result was obtained through the statistical procedure called Cronbach's Alpha. The analysis and interpretation of the results allowed inferring that in the management of the new time, applied in the above mentioned social organizations, the managers agree to be the ones who carry out the budget of the University in each of the projects presented in the same. In addition to this, there is knowledge about the elaboration and the parameters that must be taken into account in the elaboration of the budget, complying with the law and achieving the greatest number of solutions for the development of the university, covering its operability}