Resumen

RODRIGUEZ PEREZ, Héctor; FERNANDEZ ANDRES, Ana  y  DE DIOS MARTINEZ, Ana. Analysis of budgetary management with risks approach. Rev retos [online]. 2015, vol.9, n.1, pp. 23-44. ISSN 2306-9155.

It was assessed the introduction of risks approach in analysis of budgetary management in Cuban universities. Historical-logical research method was applied in order to identify the financial administration's characteristics and their peculiarities in Cuban universities; analysis and synthesis research method was also used to establish the peculiarities of the object of this research and the appropriate conditions for its practical application. The research fills the theoretical and practical void in budgetary management of Cuban universities, defining risks approach to the effects of budgetary analyses in a context where loss or withdraw of the budget financing, according to current regulations, may have a negative impact in the achievement of institutional objectives.

Palabras clave : budget; control; risk; indicators; universities.

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