Análisis del presupuesto basado en actividades como herramienta de gestión para la toma de decisiones en la UNC

Budgeting and its control are essential in any for-profit or non-profit organization, but also in government in order to carry out adequate management control of the actions carried out in it. There are different types of budgets that can be made; in this work we develop the theoritical framework of...

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Autores principales: Pereyra, Walter Daniel, Malik de Tchara, Jesica
Formato: Artículo revista
Lenguaje:Español
Publicado: Facultad de Ciencias Económicas - Universidad Nacional de Córdoba 2024
Materias:
ODS
M41
Acceso en línea:https://revistas.unc.edu.ar/index.php/DTI/article/view/44755
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Sumario:Budgeting and its control are essential in any for-profit or non-profit organization, but also in government in order to carry out adequate management control of the actions carried out in it. There are different types of budgets that can be made; in this work we develop the theoritical framework of activity-based budgeting. We analyze the  UN’SDG (Sustainable Development Goals), since we consider that they are necessary to aplly in every organization, since Social Responsibility is fundamental today in Argentina and the world. This work has been carried out considering the Secretaria de Extensión Universitaria de la UNC, we have analyzed its current situation in relation to three activities that it develops and the Budget that is managed to meet the objectives. Then we make an intervention proposal through the preparation of a Budget based on activities, which we consider, given the reality of the Secretariat, is adapted for better management of resources and decisión making.