<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2218-3620</journal-id>
<journal-title><![CDATA[Revista Universidad y Sociedad]]></journal-title>
<abbrev-journal-title><![CDATA[Universidad y Sociedad]]></abbrev-journal-title>
<issn>2218-3620</issn>
<publisher>
<publisher-name><![CDATA[Editorial "Universo Sur"]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2218-36202025000400024</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Mejorando el gasto público en Salud: un modelo presupuestario para optimizar la calidad del servicio]]></article-title>
<article-title xml:lang="en"><![CDATA[Improving public spending on Health: A budget model to optimize service quality]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Perez-Jara]]></surname>
<given-names><![CDATA[Diana Merari]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Villón-Prieto]]></surname>
<given-names><![CDATA[Rafael Damián]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Malca-López]]></surname>
<given-names><![CDATA[Kevin Eduardo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Yumpo-Bruno]]></surname>
<given-names><![CDATA[Cristhian André]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Cesar Vallejo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Perú</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Privada del Norte  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Perú</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>08</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>08</month>
<year>2025</year>
</pub-date>
<volume>17</volume>
<numero>4</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2218-36202025000400024&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2218-36202025000400024&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2218-36202025000400024&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN El gasto público en salud es uno de los elementos clave para asegurar un acceso equitativo y una calidad de los servicios sanitarios. No obstante, la ineficiente asignación de recursos en la mayoría de los sistemas de salud limita su capacidad para atender adecuadamente las necesidades de la población y alcanzar objetivos de sostenibilidad financiera. En ese contexto, el objetivo de este estudio es la elaboración de un modelo presupuestario que permita optimizar la distribución de recursos sanitarios centrados en la máxima eficiencia, equidad y calidad de servicio. La investigación fue de tipo aplicada, se conoce también como práctica, activa o dinámica, ya que busca aplicar o utilizar el conocimiento que se ha aprendido, se desarrolló un diseño no experimental y de tipo transeccional y el alcance de la investigación fue proyectivo, ya que se realizó la creación de un piloto como solución a un problema o necesidad práctica. Los resultados indican que se registraron mejoras en el índice de satisfacción de los pacientes y una disminución del desperdicio de recursos en actividades no prioritarias, lo que demostraría que el modelo podía equilibrar las necesidades locales con las restricciones presupuestarias. Se concluye que, el modelo ha mejorado la calidad y el acceso a los servicios de salud, asegurando una distribución relativamente justa y eficiente de los recursos públicos. El modelo propuesto ciertamente ofrece un marco práctico y replicable para la distribución del gasto público en salud, mejorando al mismo tiempo la calidad del servicio y la eficiencia.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT Public spending on health is one of the key elements to ensure equitable access and quality of health services. However, the inefficient allocation of resources in most health systems limits their ability to adequately meet the needs of the population and achieve financial sustainability goals. In this context, the objective of this study is to develop a budget model that allows optimizing the distribution of health resources focused on maximum efficiency, equity and quality of service. The research was of an applied type, also known as practical, active or dynamic, since it seeks to apply or use the knowledge that has been learned. A non-experimental and cross-sectional design was developed and the scope of the research was projective, since a pilot was created as a solution to a problem or practical need. The results indicate that improvements were recorded in the patient satisfaction index and a decrease in the waste of resources in non-priority activities, which would demonstrate that the model could balance local needs with budgetary restrictions. It is concluded that the model has improved the quality and access to health services, ensuring a relatively fair and efficient distribution of public resources. The proposed model certainly offers a practical and replicable framework for the distribution of public health expenditure, while improving service quality and efficiency.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Gasto público en salud]]></kwd>
<kwd lng="es"><![CDATA[Modelo presupuestario]]></kwd>
<kwd lng="es"><![CDATA[Optimización de recursos]]></kwd>
<kwd lng="es"><![CDATA[Equidad en salud]]></kwd>
<kwd lng="es"><![CDATA[Calidad del servicio]]></kwd>
<kwd lng="en"><![CDATA[Public health expenditure]]></kwd>
<kwd lng="en"><![CDATA[Budget model]]></kwd>
<kwd lng="en"><![CDATA[Resource optimization]]></kwd>
<kwd lng="en"><![CDATA[Health equity]]></kwd>
<kwd lng="en"><![CDATA[Quality of service]]></kwd>
</kwd-group>
</article-meta>
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