La disyuntiva de las universidades públicas en la aplicación del presupuesto Base Cero (PBC o PB0): Caso UANL
DOI:
https://doi.org/10.29105/vtga4.1-878Keywords:
presupuesto base cero, presupuesto, educación, gobiernoAbstract
This research starts from a theoretical perspective, which seeks to substantiate the interest of the federal government to perform a reengineering of public spending, proposing the technique of the Base Zero Budget, establishing as an option to demand from each management unit the justification in detailed form of the budget requests from the beginning. The advantage of this technique is to revaluate the programs and expenses every year, always starting from scratch, based on the expectations of the following year, wi- without taking into account the historical statistics, establishing priorities of the programs according to the profitability and generation of social benefit . The method used in this project is documentary and bibliographic, because it is based on the analysis of scientific information written on this subject. The sources used were books, scientific journals, reports from international organizations.
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References
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