Resumen

MURILLO MORA, Mónica  y  REYES ESPINOSA, Maricela. Financial Management with a Processes Approach in the Technical University of Manabi: Ecuador. Cofin [online]. 2018, vol.12, n.1, pp. 32-42. ISSN 2073-6061.

The new delivering approach of public resources for higher Education in Ecuador considers quality, excellence, academic and administrative efficiency as associated variables, but one must also have in mind that financial resources must be used efficiently for fulfilling institutional mission and objective. The aim of the research, in that sense, is to define activities that constitute the financial management processes in Manabí Technical University (MTU), for a more efficient use of public resources. A series of methods were used for this aim, among which we can find the logical and historical method, the systemic approach, the documentary analysis, participating observation and interviews. Preliminary results of the diagnosis served as the bases for conclusions by presenting the activities, the key processes and limitations of Financial Direction. Besides, process and sub process cards from the area of institutional budget were prepared.

Palabras clave : Financial management; University management; Higher Education public Institutions; Processes.

        · resumen en Español     · texto en Español     · Español ( pdf )