analisis formulaciòn presupuesto del iut

8/17/2019 Analisis Formulaciòn Presupuesto Del IUT

1/48


2/48


3/48

INTRODUCCIÓN

Los "8ses 'esrro(('os ;# %o3"re#','o 4ue su 36or %",t( %o#s,ste e# e(

re%urso ;u3#o$ "or e( %o#o%,3,e#to 4ue "ue'e ((er 3#e7r 6 e#err. Por (o

%u( ,#-,erte# &u#'#tes 1o#'os "r e( 1o3e#to 6 'esrro((o 'e sus ;&,(,''es$ (

'4u,s,%,/# t#to 'e %o#o%,3,e#tos %o3o 'e %"%,'' "r e( 3#e7o 'e

,#1or3%,/# 6 ( "ro#t '"t%,/# #ue-s te%#o(o8s. Estos "8ses su3e# (

,#-ers,/# e'u%t,- %o# se#t,'o estrt5,%o$ %o#s%,e#tes 'e 4ue s,# (s ,#-ers,o#es

'e%u's #o "o'r2# 'esrro((r su "ote#%,( e%o#/3,%o 'e %r ( 1uturo.

To'os (os o&,er#os 'e%(r# ret/r,%3e#te 4ue ( e'u%%,/# es su 32,3

"r,or,''$ su 32s 8#t,3 "reo%u"%,/#$ "ero est ,#4u,etu' #o se -e re1(e7' ( ;or

'e s,#r re%ursos "resu"uestr,os "r e( 2re.


4/48

es"e%81,%3e#te e( se%tor u#,-ers,tr,o$ 4u,e# 'e"e#'e 'e u# s,#%,/# 'e "rt,'s

"ro-e#,e#tes 'e( "resu"uesto "!&(,%o #%,o#(.

Por otr "rte$ ( %o#%e"%,/# 3o'er# 'e( "resu"uesto est2 suste#t'o e# e(

%r2%ter 'e ,#ter,'' 'e ( t5%#,% 1,##%,er$ 6 4ue e( "resu"uesto #o s/(o es

%o#%e&,'o %o3o u# 3er e"res,/# 1,##%,er 'e( "(# 'e o&,er#o$ s,#o %o3o u#

e"res,/# 32s 3"(, "ues %o#st,tu6e u# ,#stru3e#to 'e( s,ste3 'e "(#,1,%%,/#$

4ue re1(e7 u# "o(8t,% "resu"uestr, !#,%.

B7o este e#1o4ue 'e ( ,#ter,'' se suste#t ( #e%es,'' 'e 4ue (s ',-ersset"s 'e( "ro%eso "resu"uestr,o$ se# %o#%e&,'s %o3o s"e%tos ,u(3e#te

,3"ort#tes 'e( s,ste3 "resu"uestr,o 6$ "or (o t#to$ est5# 'e&,'3e#te

%oor',#'os$ "r 'r s8 %u3"(,3,e#to to's (s e,e#%,s "r,3or',(es 'e( se%tor

u#,-ers,tr,o$ e# este %so.

A %o#t,#u%,/#$ se "rese#t u# tr&7o 'e ,#-est,%,/# e# e( %u( se #(,0 e(

Pro%eso De >or3u(%,/# De Presu"uesto A#u( E# E( I#st,tuto U#,-ers,tr,o De

Te%#o(o8 ?I.U.T.@ “J%,#to N-rro V((e#,((” Cr!"#o Est'o Su%re 9o ).**+.

D,%; ,#-est,%,/# est2 estru%tur' "or u# Pr,3er C"8tu(o o P(#te3,e#to 'e(

Pro&(e3$ 'o#'e se 'e(,3,t 6 es&o0 ( "ro&(e32t,% o&7eto 'e estu',o. Seu,'o 'e

u# &s3e#to te/r,%o 6 Le( e# e( %u( se e#3r%/ ( ,#-est,%,/#= "r 'r "so

u# ter%er %"8tu(o 'e#o3,#'o 3r%o te/r,%o$ e# e( 4ue se e"o#e ( 3eto'o(o8

ut,(,0' "or (os ,#-est,'ores 6 "oster,or3e#te u# "rese#t%,/# 6 #2(,s,s 'e

resu(t'os= e# 'o#'e$ 'e 3#er s,ste3t,0' 6 or'e#'$ se re-,s ( ,#1or3%,/#

rro7' "or ( "(,%%,/# 'e u# ,#stru3e#to 4ue "er3,t,/ 'eter3,#r 6 o&te#er

%o#%(us,o#es "ert,#e#tes ( te3 'e estu',o.


5/48

CAPITULO I

PLANTEAMIENTO DEL PRO!LEMA

E# este "r,3er %"8tu(o se ;r2 u# -,su(,0%,/# %o#tetu(,0' 'e (os 4ue es

e( "ro&(e3 e# s8$ e( %u( ser2 e( "u#to 'e "rt,' "r ( e(&or%,/# 'e ',%;o Tr&7o

'e I#-est,%,/#. Se 3e#%,o# e( O&7et,-o e#er( %o# sus res"e%t,-os O&7et,-os

Es"e%81,%os$ ( Just,1,%%,/# 'e ( I#-est,%,/#$ su A(%#%e 6 ( >%t,&,(,'' 'e

'esrro((o 4ue t,e#e ',%;o "(#te3,e#to.

L e-o(u%,/# 'e (s ,'es so&re e( ""e( 4ue (e ; to%'o e7er%er (os

o&,er#os %e#tr(es e# (o 4ue res"e%t ( ,#ter-e#%,/# 'e ( %t,-,'' e%o#/3,%$ e#

3u%;o ; re"er%ut,'o so&re 'eter3,#'s 3o',1,%%,o#es 'e r# re(e-#%, e# e(

"resu"uesto. A t( e1e%to$ e( "resu"uesto ; 'e7'o 'e ser u# s,3"(e 'o%u3e#to 'e

%r2%ter '3,#,strt,-o 6 %o#t&(e$ "r su3,r u# 1u#%,/# t( 4ue %o3o ,#stru3e#to

es 1%tor ,#;ere#te ( "ro%eso 'e 'esrro((o e%o#/3,%o$ so%,( 6 "o(8t,%o 'e u#

#%,/#.

u,e# "(#e %o# su1,%,e#te #t,%,"%,/# (s %t,-,''es 1,##%,ers s,e3"re

est2 "re"r'o "r (s s,tu%,o#es 1uturs 6 u#4ue #o "re%,s3e#te (s ;6s

"re-,sto e# su re( 3#,tu'$ es estu',o %u,''oso 'e ests %t,-,''es (es "er3,t ser

32s 2,( "r e#1re#tr (s ',1,%u(t'es 6 s8 "ro-e%;r (s o"ortu#,''es "r

3e7orr(s. Pero$ 4u5 "s %u#'o ( "(#,1,%%,/# #o est2 e#1o%' 'e#tro 'e (os

(,#e3,e#tos e#er(es

E# e( I.U.T. “J%,#to N-rro V((e#,((”$ e,ste u# "ro&(e32t,% 4ue "o#e e#

"e(,ro$ e( &ue# 'ese#-o(-,3,e#to 'e ( e'u%%,/# 4ue ((8 se ,3"rte$ %o3o (o es e(

r# '51,%,t "resu"uestr,o$ 'e&,'o 4ue e# 3u%;os o"ortu#,''es ( ere#%, 'e(

3,s3o #o or#,0 %orre%t3e#te sus re%ursos 1,##%,eros tr6e#'o %o3o


6/48

%o#se%ue#%, e( 3( 'esrro((o e ,#e1,%,e#%, 'e sus %t,-,''es "ror3's "r ese

3o3e#to$ s,# est&(e%er &ses 'e o"er%,o#es 6 s,# %o#tr %o# (os e(e3e#tos 'e

"o6o 4ue (e "er3,t# 3e',r e( r'o 'e es1uer0o 'e %' u#,''$ "r e( (oro 'e (s

3ets 1,7's "or e((o$ 6 ( -e0 #o "re%,s# (os re%ursos 4ue 'e&e# s,#rse (s

',st,#ts 'e"e#'e#%,s 4ue ',re%t e ,#',re%t3e#te 6u'# ( "(# 'e o"er%,o#es.

E( 1r%so 'e( 3,s3o se 'e&e e#tre otrs %oss 4ue$ t( -e0$ e# 3u%;s

o"ortu#,''es so(o se estu',# (s %,1rs %o#-e#%,o#(es 6 (os %u'ros 'e3ostrt,-os

'e( 3o3e#to s,# to3r e# %ue#t (os #te%e'e#tes 6 (s %uss 'e (os resu(t'os 6 #o

'e1,#e %(r3e#te (s "o(8t,%s 6 res"o#s&,(,''es '3,#,strt,-s 'e %' 2re 'e (or#,0%,/# 6 sus res"o#s&(es #o %o3"re#'e# su ""e( e# e( (oro 'e (s 3ets.

Es "or e((o 4ue sure ( #e%es,'' 'e #(,0r e( "ro%eso 'e 1or3u(%,/# 'e

"resu"uesto #u( e# est %s 'e estu',os su"er,ores ?I.U.T. “J%,#to N-rro

V((e#,((”$ Cr!"#o )**+@$ or,e#t#'o est ,#-est,%,/# ;%, s"e%tos 4ue

,#'ue# %o3o se re(,0 (os "ro%esos '3,#,strt,-os 6 ;u3#os$ (os 1%tores

,#ter#os 6 eter#os to3'os e# %ue#t$ e( 3e%#,s3o 'e estrte,s ut,(,0'o e# (

"(#,1,%%,/# 4ue r#t,%e e( (oro 'e (s 3ets$ e( %o#tro( 'e e#tr' 6 s(,' 'e

',#ero 4ue st,s1 (s #e%es,''es$ e#tre otrs 4ue se -# ,r 'esrro((#'o e# e(

-#%e 'e ( ,#-est,%,/#.

Por (o #tes e"uesto (s ,#terro#tes -,#%u('s ',%;o estu',o so# (os

s,u,e#tes:

Cu2( es ( estru%tur or#,0%,o#( 'e( s,ste3 "resu"uestr,o 'e( I.U.T.

J.N.V. 4ue se 3#e7 "r ((e-r %&o ( 1or3u(%,/# 'e( "resu"uesto

Cu(es so# (os "ro%e',3,e#tos ut,(,0'os "r ( 1or3u(%,/# 'e( "resu"uesto

#u( e# e( I.U.T. J.N.V.


7/48

ue "ro%e',3,e#tos se 'e&er8 ut,(,0r "r 'ete%tr (s 'e&,(,''es 6

1ort(e0s o%s,o#'s "or (os 1%tores ,#ter#os 6 eter#os e# e( I.U.T. J.N.V.

To's ests ,#terro#tes so# (s 4ue ',ero# or,e# ( ',se9o 'e (os o&7et,-os

'e ( ,#-est,%,/#.

O!JETIVO GENERAL"

A#(,0r e( "ro%eso 'e 1or3u(%,/# 'e( "resu"uesto #u( e# e( I.U.T. “J%,#to

N-rro V((e#,((” Cr!"#o E'o. Su%re. A9o Su%re$ %o# ( 1,#(,'' 'e so(-e#tr (s

"os,&(es 1((s e,ste#tes 'e#tro 'e ( estru%tur or#,0%,o#( 'e( De"rt3e#to 'eP(#,1,%%,/# 6 Presu"uesto.

O!JETIVOS ESPECÍFICOS"

• Co#o%er (os As"e%tos e#er(es 'e ( P(#,1,%%,/# Presu"uestr,

• Des%r,&,r e( Or,e# 6 E-o(u%,/# 'e( I.U.T “J%,#to N-rro V((e#,((” 6 'e su

O1,%,# 'e P(#,1,%%,/# 6 Presu"uesto$ ;st ((er su s,tu%,/# %tu(.• Estu',r ( Nor3t,- Le( 4ue e#3r% ( Pro%eso 'e P(#,1,%%,/# 6

Presu"uesto A#u( ut,(,0'o e# e( I.U.T. “J%,#to N-rro V((e#,((”.

• Re(,0r u# ',#/st,%o so&re e( Pro%eso 'e P(#,1,%%,/# e# ',%;o

'e"rt3e#to "r %o#o%er su s,tu%,/# %tu(.

• Dete%tr (s& De&,(,''es o%s,o#'s "or (os 1%tores ,#ter#os 6 eter#os 'e

( ,#st,tu%,/#$ re1ere#tes ( P(#,1,%%,/# 6 Presu"uesto.

JUSTIFICACIÓN

Los "resu"uestos so# "(#es ,#ter'ores 6 %oor',#'os 4ue se e"res# e#

t5r3,#os 1,##%,eros %o# res"e%to (s o"er%,o#es 6 re%ursos$ 4ue 1or3# "rte 'e


8/48

u# or#,0%,/# "r u# "er8o'o 'eter3,#'o %o# e( 1,# 'e (orr (os o&7et,-os

(or'os "or ( (t ere#%,.

Lo #tes %o#%e"tu(,0'o "er3,t,r2 'es%r,&,r ( #e%es,'' 'e est&(e%er u#

3e',o 'e ,#-est,%,/# 4ue "er3,t ,#'r$ estu',r 6 'eter3,#r (s "os,&(es 1((s

4ue %o#((e-# ( r# '51,%,t "resu"uestr,o 6 s8 "o'er "ortr "os,&(es so(u%,o#es

4ue 1ort,1,4ue# 6 3e7ore# e( "ro%eso 'e 1or3u(%,/# 'e "resu"uesto e# e( I.U.T.

“J%,#to N-rro V((e#,((”$ Cr!"#o E'o. Su%re.

DELIMITACIÓN

E( 2re 'e estu',o se e#%ue#tr u&,%' e# ( A-e#,' U#,-ers,tr, e# (

(o%(,'' 'e C#%;u#%;! >(or,'o ?C;r((-e@$ Mu#,%,",o Ber3!'e0 'e( Est'o

Su%re$ es"e%81,%3e#te e# (s I#st(%,o#es 'e( I#st,tuto U#,-ers,tr,o 'e Te%#o(o8

“J%,#to N-rro V((e#,((”$ De"rt3e#to 'e Presu"uesto 6 P(#,1,%%,/#.

ALCANCE

E( "rese#te estu',o "er3,t,r2 &r%r e( "ror3 'e 1or3%,/# 'e T5%#,%os

Su"er,ores U#,-ers,tr,os$ %u6 u#,'' e7e%utor es e( I#st,tuto U#,-ers,tr,o 'e

Te%#o(o8 “J%,#to N-rro V((e#,((”$ Cr!"#o E'o. Su%re. A'e32s 'e 4ue se

"rete#'e "ortr ,#1or3%,/# #e%esr, "r 4ue e# u# 1uturo se "ue' 3e7orr e(

"ro%eso$ e# &us% 'e ( e1e%t,-,''$ e1,%,e#%, 6 tr#s"re#%, 'e ( est,/#

u#,-ers,tr,$ e# 1u#%,/# 'e (os o&7et,-os 6 estrte,s 'e( 'esrro((o 'e est

,3"ort#te %s 'e estu',os.

FACTI!ILIDAD

Se %o#1,r3/ ( 1%t,&,(,'' 'e re(,0r este tr&7o 'e ,#-est,%,/#$

re4u,r,e#'o ( %o(&or%,/# 'e (os re%ursos t#to ;u3#os$ te%#o(/,%os$ 3ter,(es 6


9/48

e%o#/3,%os. A tr-5s 'e( ser-,%,o 'e I#ter#et$ (,&ros$ Tr&7os 'e r'o$ 6 (e6es se

"u'o re%&r to' ( ,#1or3%,/# #e%esr, "r e( /"t,3o 'esrro((o 'e este tr&7o.

E# %u#to (o 3ter,( se %ue#t %o# tes,s$ re-,sts$ 1o((etos$ I#ter#et$

&,&(,or18 %o3o so# ( 'e Bur&#o$ Jore E.$ “Presu"uesto "!&(,%o”$ Ort,0 /3e0

A(&erto$ “Presu"uestos”$ Moros ,(&erto “Cr,ter,os so&re "resu"uesto "!&(,%o”.

C&e res(tr ( %o(&or%,/# "rest' "or "rte 'e( I.U.T. “J%,#to N-rro

V((e#,((” tr-5s 'e (os "ro1esores 4ue %o#1or3# e( 2re 'e Te%#o(o8

A'3,#,strt,-$ e( "o6o "or "rte 'e( Re%urso u#%,o#r,s 'e( SENIAT$ se%tor Cr!"#o Fu'e(,s Lo0' 6 J4ue(,#

Mrt8#e0.

LIMITACIONES

E# ( re(,0%,/# 'e este tr&7o 'e ,#-est,%,/# se "rese#tro#

,#%o#-e#,e#tes 4ue %o# 'e( 'esrro((o 'e( 3,s3o$ se 1uero# reso(-,e#'o. De#tro 'e

e((os$ se "ue'e# 3e#%,o#r:

Cre#%, 'e ,#1or3%,/# su3,#,str' "or "erso#s 4ue tr&7e# e# (s

o1,%,#s %orres"o#',e#tes "(#,1,%%,/# 6 "resu"uesto.

>(t 'e t,e3"o ( 3o3e#to 'e re%o",(r ( ,#1or3%,/# #e%esr, "r

(,3e#tr este tr&7o 'e ,#-est,%,/#.

>(t 'e #te%e'e#tes (o%(es e# %u#to ( te3 o&7eto 'e estu',o.

Po% ',s"o#,&,(,'' 'e t,e3"o 'e (os sesores "r ( re(,0%,/# 'e (os

%"8tu(os.


10/48

CAPITULO II

MARCO TEÓRICO

E# e( "rese#te %"8tu(o se 'r2# %o#o%er (os #te%e'e#tes re(%,o#'os %o#

( ,#-est,%,/# s8 %o3o t3&,5# (s &ses te/r,%s 4ue 1u#'3e#t# ',%;

,#-est,%,/# (s &ses (e(es %o#te#,'s e# ( %o#st,tu%,/# 'e ( Re"!&(,%

Bo(,-r,# 'e Ve#e0ue($ ( Le6 Or2#,% 'e( R5,3e# Presu"uestr,o %o# su

re(3e#to.

ANTECEDENTES DE LA INVESTIGACIÓN.

N-rro E$ Mr%#o$ 6 L Ros Is,'ro ?)**G@ re(,0ro# u# ,#-est,%,/#

((3' “Estrte,s A'3,#,strt,-s 4ue Per3,t# Me7orr e( Pro%eso 'e

P(#,1,%%,/# Presu"uestr, e# e( I.U.T. J%,#to N-rro V((e#,((. Cr!"#o$ est'o

Su%re”= %o3o re4u,s,to "r o"tr ( T8tu(o 'e T.S.U e# A'3,#,str%,/# 'e E3"ress.

Su o&7et,-o e#er( estu-o or,e#t'o e( ;e%;o 'e Pro"o#er u# ;err3,e#t

4ue "er3,t 3e7orr e( "ro%esote "(#,1,%%,/# "resu"uestr, 'e( I.U.T. Cr!"#o. F

%o3o %o#%(us,/# "r,#%,"($ (orro# 'eter3,#r 4ue ( res"o#s&,(,'' 'e (

"(#,1,%%,/# "resu"uestr, re%e so&re 3u6 "o%s "erso#s HJe1e 'e Presu"uesto 6

e( Je1e 'e P(#,1,%%,/# 'e Presu"uesto@ 'o#'e #o se re%o",( ( ,#1or3%,/#

#e%esr, 6 4ue e( 3,s3o #o o&e'e%e %r,ter,os 'e "(#es %oor',#'os$ ,'/#eos e#

%u#to 'o%e#%,$ ,#-est,%,/#$ ,#1restru%tur$ e4u,"os 6 otros 4ue e#er# (s

%o#',%,o#es "ro",%, "r u# uso r%,o#( 6 'e%u'o 'e (os re%ursos.


11/48


12/48

E( sto 'e( est'o er se-er3e#te %o#tro('o$ e# ( 5"o% 'e ( 'e%'e#%,

'e( ,3"er,o$ %u#'o (os e3"er'ores "r soste#erse e# e( "o'er se -e# "re%,s'os

u3e#tr (os s(r,os 'e (os o1,%,(es 6 so(''os 'e( e75r%,to ro3#o. Co# (

%o#s,u,e#te ',s"os,%,/# 'e u3e#tr (os ,3"uestos %' -e0 32s$ ( 1,# 'e %u&r,r

%' -e0 36ores stos. E# to'o %so (o 4ue ,#teres res(tr e# este "u#to es 4ue (

#e%es,'' 'e "resu"uestr ; est'o "rese#te 'es'e t,e3"o 3u6 #t,uos$ u# -e0

4ue (os est'os se -,ero# e# ( #e%es,'' 'e "ro-eerse 'e (os re%ursos #e%esr,os "r

st,s1%er (os stos 4ue 'e3#'&# sus 1u#%,o#es 'e o&,er#o.

L 3( '3,#,str%,/# "resu"uestr, t3&,5# %us/ e# u# "s'o 32s%er%#o s,tu%,o#es 1,##%,ers %r8t,%s 4ue e#erro# ;e%;os ;,st/r,%os 'e

,3"ort#%, %",t( 6 s8 -e3os %o3o ( 3o#r4u8 1r#%es 4uer,e#'o 'e&,(,tr

I#(terr$ 'ese3&o(s r#'es %#t,''es 'e ',#ero "r "o6r e( 3o-,3,e#to

,#'e"e#'e#t,st %o#tr I#(terr$ "r ese e#to#%es er u# %o(o#, ,#(es$ 6 ;o6

so# (os Est'os U#,'os 'e A35r,%$ 4u,e# er %o#'u%,'o %o3o “M'3e D51,%,t”

;,%,ero# "os,&(e e4u,(,&rr e( "resu"uesto e# su &se 1u#'3e#t($ es 'e%,r 4ue (os

,#resos 1uer# ,u( 4ue (os stos.

S,# e3&ro$ ( ut,(,0%,/# 'e( "resu"uesto "!&(,%o %o3o so"orte 'e (

'3,#,str%,/# "!&(,% 6 'e (os "(#es 'e( o&,er#o %o3e#0/ usrse 1,#(es 'e(

s,(o VII$ %u#'o e( 3,#,stro 'e 1,##0s 'e I#(terr so3ete %o#s,'er%,/# 'e(

"r(3e#to u# "ro6e%to 'e sto "r e( 9o s,u,e#te$ e( %u( ,#%(u8 u# re(%,/#

'et((' 'e ( 1or3 e%o#/3,% %o3o se ;&8# ,#-ert,'o (os stos e# e( e7er%,%,o

1,s%( #ter,or. E# es 3,s3 o"ortu#,'' e( 3,#,stro e# re1ere#%, "ro"o#8 (

or#,s3o "r(3e#tr,o u# "(# "r re%u'r (os ,3"uestos 'ur#te e( 9o

"resu"uest'o 4ue "er3,t,er %u&r,r (os stos "r ese 3,s3o "er8o'o. E# >r#%, se

'o"t/ e( "ro%e',3,e#to "resu"uestr,o %o3o ;err3,e#t "r %o#tro(r (os stos 6

e( 'esrro((o 'e o&,er#o e# G)* 6 e# Est'os U#,'os e# G)G. se %o,ero# (os


13/48

"ro%e',3,e#tos "resu"uestr,os reu(r,0r (os stos 6 or'e#r ( re%u'%,/# 'e (os

,3"uestos.

Los "os,&(es '51,%,t "resu"uestr,os 4ue se "ue'# "rese#tr e# u# e7er%,%,o

1,s%( 'ur#te ( e7e%u%,/# 'e u# "resu"uesto "!&(,%o "ue'e# ser su&s#'os 3e',#te

( "ro&%,/# 'e %r5',tos ',%,o#(es$ (s o"er%,o#es 'e %r5',to "!&(,%o$ (

ut,(,0%,/# 'e reser-s 'e( tesoro$ e( u3e#to 'e (os ,3"uestos$ ( %re%,/# 'e #ue-os

,3"uestos 6 e# 1,# to'os (os 3e%#,s3os 1,s%(es 4ue e( est'o "ue'e ut,(,0r. De&,'o

esto ( ',re%%,/# e#er( 'e "resu"uesto e,,/ 'e (os 3,#,ster,os$ "or "r,3er -e0

u# 'et((' re(%,/# 'e (os &,e#es 6 ser-,%,os 4ue se 'e&8# '4u,r,r %o# (osre%ursos ut,(,0'os. E( #eo e# %uest,/# "ue'e %o#s,'errse %o3o e( "r,3er es1uer0o

;%, ( ,3"(#t%,/# 'e( s,ste3 'e "resu"uesto "or "ror3s e# e( "8s.

A r80 'e ( ,3"(#t%,/# e# Ve#e0ue( 'e( s,ste3 'e "(#,1,%%,/#$ %u6o

"r,3er ,#te#to e1e%t,-o 1ue ( 1or3u(%,/# 'e( "(# %utr,e#( "r e( "er8o'o GK*

GK$ se -,o ( ,#3,#e#te #e%es,'' 'e 3o',1,%r ( estru%tur 'e( "resu"uesto "r

;%er 'e 5( u# ,#stru3e#to 32s e1,%0 "r (os 1,#es "ro"uesto e# ( "(#,1,%%,/#

e#er($ "r e( 9o GK)$ se 1or3u( u# "resu"uesto "or "ror3 "u&(,%'o e#

1or3 'e 'o%u3e#to #eo ( (e6 'e "resu"uesto$ 3o'(,'' 4ue %o#t,#u/ e# (os

9os s,u,e#tes. E# ese 3,s3o 9o ( (e6 'e "resu"uesto "rese#t (u#s

3o',1,%%,o#es 4ue ( ;%e# 32s o"ert,-s$ s,e#'o ( 32s ,3"ort#te 'e e((s$ (

'o"%,/# 'e u# ;o3o5#e %(s,1,%%,/# 'e "rt,'s "or o&7eto 'e sto$ ',se9'

"or ( Co3,s,/# 'e A'3,#,str%,/# P!&(,%.

Otr re1or3 ,3"ort#te o%urre "rt,r 'e( 9o GK$ suste#t' e#to#%es "or

( #o-e'os (e6 or2#,% 'e( r5,3e# "resu"uestr,o 4ue e# su "r,3er -ers,/#$

,#%(u8 u# ser,e 'e 3o',1,%%,o#es 'e %r2%ter %o#t&(e$ 4ue (e "er3,t,ero# (

3,#,ster,o 'e ;%,e#' %o#tro(r e( %u3"(,3,e#to 'e ( %uots 3e#su(es 'e 1o#'os

4ue se est&(e%8# #,-e( "resu"uestr,o "r %' 3,#,ster,o$ 'e ,u( 3#er se


14/48

"u'o 'eter3,#r 'e "o e# ( et"s 'e &7 re%u'%,/# 'e ,#resos 1,s%(es$ e( uso

'e( %r5',to 'e "ro-ee'ores 6 %o#trt,sts$ e( #,-e( 'e e#'eu'3,e#to 6 (s

,#3o-,(,0%,o#es 'e 1o#'os 'e %' 3,#,ster,o. Co# est re1or3 %o#t&(e (os

',-ersos 3,#,stros "u',ero# 'esrro((r s,ste3s 'e %ue#ts %orr,e#tes 6 s,ste3s 'e

%o#t&,(,'' "tr,3o#,( 6 'e32s se ,#,%,ro# estu',os e ,#,%,t,-s "r est&(e%er

u# s,ste3 'e %o#t&,(,'' 'e %ostos "r %u#t,1,%r e( ,3"orte 'e o&rs 6 ser-,%,os

'e( se%tor "!&(,%o.

E% P&'*'+, - O&'/

E( "resu"uesto tu-o su or,e# e# e( se%tor u&er#3e#t( "ro,3'3e#te

1,#(es 'e( s,(o VIII$ 5"o% e# ( %u( se "rese#t& ( "r(3e#to &r,t2#,%o (os

"(#es 'e stos 4ue se e7e%utr8# e# e( re,#o 6 se '& "ut so&re ( "os,&(e

e7e%u%,/# 6 %o#tro(.

L "(&r "resu"uesto se 'er,- 'e( 1r#%5s #t,uo “&ouette o &o(s” ( 4ue

"oster,or3e#te trt/ 'e "er1e%%,o#rse e# e( s,ste3 ,#(5s 'e#o3,#'o &ouet

t5r3,#o %o# e( 4ue se %o#o%e %o3!#3e#te 6 4ue e# #uestro ,',o3 es "resu"uesto.

E# G)*$ >r#%, 'o"t e( s,ste3 'e( se%tor u&er#3e#t($ e# G)G (o ;%e

Est'os U#,'os$ s,e3"re %o3o e(e3e#to 'e stos "!&(,%os.

E#tre (os 9os GKG)GK)+ es"e%,(3e#te 'es"u5s 'e ( "r,3er uerr

3u#',($ e( se%tor "r,-'o se ',o %ue#t 4ue "o'8 ut,(,0r -e#t7os3e#te e(

"resu"uesto "r %o#tro(r stos$ e1e%tu#'o so(o 4ue((os #e%esr,os "r "o'er s8

o&te#er re#',3,e#to e# e( %,%(o 'e o"er%,/# 'eter3,#'o. Es e( "er8o'o e# e( %u(

%re%e# r2",'3e#te (s ,#'ustr,s 6 se "re#s e# (os &ue#os resu(t'os 'e (os 35to'os

'e "(#e%,/# e3"resr,(.


15/48

O67'+8, 1'% *&'*'+,"

• Pre-er s,tu%,o#es 1uturs.

• Crer u# e(e3e#to 'e %o#tro( ?%o#tro(r$ o"er%,o#es@.

• Co3"rr (os resu(t'os o&te#,'os "or (os "resu"uest'os.

• Deter3,#r ( 'e1,%,e#%, o"er%,o#( e# %' 1u#%,/#.

• As,#r res"o#s&,(,''es.

• E(&orr est'os 1,##%,eros "resu"uest'os.

• Corre,r o 7ustr 'es-,%,o#es.

F/%11 1'% *&'*'+&,"

• P(#er (os resu(t'os 'e ( or#,0%,/# e# ',#ero 6 -o(!3e#es.

• Co#tro(r e( 3#e7o 'e ,#resos 6 eresos 'e ( e3"res.

• Coor',#r 6 re(%,o#r (s %t,-,''es 'e ( or#,0%,/#.

• Lorr (os resu(t'os 'e (s o"er%,o#es "er,/',%s.

9:; ' / *&'*'+,<

Es u# "ror3 1,##%,ero 1uturo 4ue est&(e%e (os o&te#er$ (s %t,-,''es

re(,0r$ 6 (os re%ursos ut,(,0r e# 1u#%,/# 'e( (oro 'e (s 3ets 'e ( e3"res. Es

( "rest%,/# or'e#'$ 'e (os resu(t'os "re-,stos 'e u# "(#$ u# "ro6e%to / u#

estrte,.

F/,/' 1' %, *&'*'+,"


16/48

• L "r,#%,"( 1u#%,/# 'e (os "resu"uestos se re(%,o# %o# e( %o#tro( 1,##%,ero

'e ( or#,0%,/#.

• E( %o#tro( "resu"uestr,o es e( "ro%eso 'e 'es%r,&,r 4ue es (o 4ue se est2

;%,e#'o$ %o3"r#'o (os resu(t'os %o# sus 'tos "resu"uest'os

%orres"o#',e#tes "r -er,1,%r (os (oros / re3e',r (s ',1ere#%,s.

• Los "resu"uest'os "ue'e# 'ese3"e9r t#to ro(es "re-e#t,-os %o3o

%orre%t,-os 'e#tro 'e ( or#,0%,/#.

P&,', 1'% *&'*'+,.

L e(&or%,/# 'e "resu"uesto "ue'e ;%erse 1u#'3e#t(3e#te 3e',#te u#

e#1o4ue %o#t&(e / '3,#,strt,-o$ ( ',1ere#%, e#tre u#o 6 otro es ,u( ( 4ue

e,ste e#tre ( %o#t&,(,'' 1,##%,er 6 '3,#,strt,- 'es'e e( "u#to 'e -,st 'e (

%o#t&,(,'' 1,##%,er$ e( "ro'u%to 1,#( 'e( "ro%eso 'e "resu"uesto se &s e# (os

1,##%,eros 4ue e(( e#er$ ( !#,% ',1ere#%, es 4ue e# ( %o#t&,(,''

'3,#,strt,- (os est'os 1,##%,eros "resu"uest'os so# est,3%,o#es 'e (o 4ue

o%urr,r2 e# e( 1uturo 6 #o 'to s ;,st/r,%os 'e (o o%urr,'o e# e( "s'o.

C,/+&,% 1' *&'*'+,.

Est (&or se 'e&e 'esrro((r "or e( Co3,t5 'e "resu"uesto 4ue e#ere#

36ores "ro&(e3s$ este %o#tro( se re(,0 "rt,e#'o 'e( s,ste3 "resu"uest'o

re,str#'o (o re(,0'o.

M,+8, 1'% 3&, 1' % *&'*'+4/"

• No est2 'e1,#,' %(r3e#te ( res"o#s&,(,'' '3,#,strt,-.

• No e,ste u# 'e%u' %oor',#%,/#.


17/48

• No e,ste u# &ue# #,-e( 'e %o3u#,%%,/#.

• No ;6 u# s,ste3 %o#t&(e 4ue e#er %o#1,#0 6 %re',&,(,''.

• Cu#'o (os ',re%t,-os se %o#18# 'e (s 1or3u(%,o#es ;e%;s e# e(

"resu"uesto 6 se o(-,' 'e %tur e# "ro 'e (os resu(t'os.

• Cu#'o #o se t,e#e u# %o#tro( e1e%t,-o res"eto 'e ( "resu"uest%,/#.

• Cu#'o #o se s,ue# (s "o(8t,%s 'e or#,0%,/#.

V'/+7 1'% *&'*'+,.

=. C,>, /+&>'/+, 1' 1&'4/"

. De(,3,t (s %t,-,''es 'e %' 1u#%,/# o&(,#'o (os ere#tes 'e (os

',st,#tos #o-e(es ,#ter-e#,r.

&. S,r-e 'e u8 (s 'e%,s,o#es '3,#,strt,-s.

%. Est&(e%e ( ,#terre(%,/# e#tre (s %t,-,''es 'e (os ',st,#tos

'e"rt3e#tos.

2. C,>, I/+&>'/+, 1' ,,&1/4/"

Pr 3#te#er 6 est&(e%er e( e4u,(,&r,o e# ( %o3&,#%,/# 'e re%ursos 6

es1uer0os ?%t,-,''es@ e# 1u#%,/# 'e( %u3"(,3,e#to 'e( o&7et,-o %o3!# 'e (

e3"res.

?. C,>, /+&>'/+, 1' 1'&&,%%,"

Se est&(e%e ( "o(8t,% 'e %re%,3,e#to 'e ( e3"res$ #ue-s su%urs(es$

#ue- "(#t 'e "ro'u%%,/#$ #ue-o "ro'u%to$ #ue- 34u,#r,.

@. C,>, /+&>'/+, 1' ,/+&,%"

. Ps o&te#er 6 3e',r (os resu(t'os o&te#,'os %o# (o "resu"uest'o.

&. Pr 'eter3,#r -r,%,o#es 6 'es-,%,o#es.


18/48

%. Pr %orre,r 'es-,%,o#es.

C3&,os e1e%tu'os e# e( "ro%eso 'e 1or3%,/# "resu"uestr, 'e( I#st,tuto

U#,-ers,tr,o 'e Te%#o(o8 “J%,#to N-rro V((e#,((”$ Cr!"#o E'o. Su%re$

)**+.

A#ter,or3e#te e( "resu"uesto e# e( I.U.T. “J%,#to N-rro B((e#,((” se

3#e7& e# &se "ror3s$ e( %u( -e#8 ''o e# tres 1ses: L 3,%ro$ ( 3es 6

( 3%ro= %o#1or3': L M,%ro: "or ( U#,'' e7e%utor 'e Pro6e%tos$ (ueo

te#e3os L Mes$ 4ue se e#%r& 'e %oor',#r (os "resu"uestos e# (os ',st,#tos'e"rt3e#tos$ o1,%,#s 6 ',1ere#tes u#,''es$ %o# (s 4ue %o#t& e( I.U.T. “J%,#to

N-rro V((e#,((”$ "or !(t,3o ( M%ro$ 4ue er ( 4ue "er3,t8 ',-,',r e(

"resu"uesto 'e( I#st,tuto e# tres ?@ "ror3s 4ue te#8# %o3o 1,#(,'' (:

>or3%,/# 'e T5%#,%os Su"er,ores U#,-ers,tr,os.

Ete#s,/# 6 Pro'u%%,/# e

I#-est,%,/# 6 Postr'o.

Per3,t,e#'o esto ( tr#s1ere#%, "resu"uestr, e# 1or3 -ert,%( e#tre (os

%o3"o#e#tes e# (os %u(es est& 'esre'o e( "ror3$ es 'e%,r$ %' "ror3

est& su&',-,','o "or "rt,'s te#,e#'o su ,#',-,'u(,'' "resu"uest(.

O&'/ - E8,%4/ 1'% I.U.T. J/+, /8&&, V%%'/%% - % O3/ 1'

P%/34/ P&'*'+&.

E( I#st,tuto U#,-ers,tr,o 'e Te%#o(o8 “J%,#to N-rro V((e#,((” %o# se'e

e# ( %,u'' 'e Cr!"#o$ 1ue %re' "or De%reto Pres,'e#%,( NQ G))) 'e 1e%; *

'e 1e&rero 'e GK$ %o# e( #o3&re 'e Co(e,o U#,-ers,tr,o 'e Cr!"#o$ "r (

1or3%,/# ,#,%,( 'e T5%#,%os Su"er,ores U#,-ers,tr,os ?T.S.U.@ %o# (t %(,'' 4ue


19/48

%o#tr,&u6 %o# e( 'esrro((o suste#t&(e 'e ( re,/# Cr!"#o Pr, 6 'e( "8s$

tr-5s 'e %t,-,''es 'e ,#-est,%,/#$ ete#s,/# 6 "ro'u%%,/#.

A( ,#,%,o 'e sus %t,-,''es est ,#st,tu%,/# %o#t& %o# "o%o "erso#(

'o%e#te$ '3,#,strt,-o$ o&rero$ 6 "o%o (u3#'o= %o# e',1,%%,o#es es%ss$ 4ue so(o

%u&r8$ (s #e%es,''es "r u# "o&(%,/# "e4ue9 %o#t#'o est %s 'e estu',o %o#

s,ete ?@ %rrers 4ue er# (s 4ue se ',%t&# "r ese e#to#%es s,e#'o ests:

'3,#,str%,/# 'e e3"ress$ ser-,%,os tur8st,%os$ 3er%'eo r8%o($ te%#o(o8

r8%o($ te%#o(o8 #-($ e'u%%,/# 6 te%#o(o8 "es4uer.

E# su tr6e%tor, e( I#st,tuto ; ,'o re1or0#'o su "erso#( o&rero'3,#,strt,-o$ 'o%e#te 6 (u3#'o 'e&,'o ( ,#%re3e#to 'e o1erts 'e "ro1es,o#(es

e# %o#%or'#%, %o# ( re-o(u%,/#$ 'e( %re%,3,e#to 6 ( reor#,0%,/# 'e (os

3er%'os 'e tr&7o tr6e#'o %o# esto e( ,#%re3e#to 'e #ue-s %rrers$ ',%tr t(es

%o3o: %o#t'ur8 "!&(,%$ '3,#,str%,/# tr,&utr,$ 3er%'eo r8%o($ 3er%'eo

"u&(,%,''$ %o3er%,o eter,or$ tur,s3o$ ;ote(er8$ ,#1or32t,%$ te%#o(o8

ro"e%ur,$ %o#stru%%,/# #-($ 3e%2#,% #-($ "ro%es3,e#to 'e "ro'u%tos

"es4ueros$ "ro%es3,e#to %o#tro( 6 %(,'' 'e (,3e#tos.

O67'+8, P&>,&1%'"

Desrro((r e# e( ,#',-,'uo u# %t,tu' %r8t,%$ #te (os "ro&(e3s 'e (

so%,e'' %o#te3"or2#e 6 su3,#,strr(e (os ,#stru3e#tos %o#%e"tu(es

&2s,%os 4ue (e "er3,t# "ortr %o# 5,to (os 1uturos retos "ro1es,o#(es 4ue (

',#23,% so%,oe%o#/3,%o (es e,7.

D,r,,r "ror3s 4ue %o#'u0%# ( "ro%eso 'e 1or3%,/# 'e u# "ro1es,o#(

;2&,( 6 !t,( "r u&,%rse e# u# 3u#'o %o3"et,t,-o (o&(,0'o$ ,#ter'o (

"ro%eso %e(er'o 'e tr#s1or3%,/#.


20/48

Re(,0r "ror3s 'e ,#-est,%,/# te#',e#'o (s #e%es,''es$

re4uer,3,e#tos re,o#(es 6 #%,o#(es 'e( s,ste3 "ro'u%t,-o 6 e%o#/3,%o

'e( 3e',o so%,(.

Co#so(,'rse %o3o u# ,#st,tu%,/# "ro3otor e# %o#%e"%,/#$ '"t%,/# e

,##o-%,o#es te%#o(/,%s 'e %uer'o (s tr#s1or3%,o#es 'e( 3u#'o

%o#te3"or2#eo.

A%tu(3e#te e( I#st,tuto est2 s,tu'o e# u# 2re "ro,3' 'e ',e%,o%;o 3,(

%o# sese#t 6 %utro ;e%t2res ?G$


21/48

3ter,(es es"e%,(3e#te &e#e1,%,2#'ose L M,s,/# Ro&,#so# ?INCE@$ M,s,/# Su%re$

M,s,/# I'e#t,''$ M,s,/# Brr,o A'e#tro$ Ce#tro 'e S(u' e I#st,tutos E'u%t,-os.

E% I/+++, '/ % +%11.

Co# u# #ue- t5%#,% "resu"uestr, &s' e# Pro6e%tos= est

3o'er#,0%,/# 'e ( '3,#,str%,/# 1,##%,er "!&(,% se suste#t e# e( "ro6e%to

SIECO>$ 3e',#te e( %u( se %re u# s,ste3 ,#ter'o 'e est,/# 1,##%,er &s'o

e# ( ut,(,0%,/# 'e 3o'er#s te%#o(o8s.

E% S+'> C,>*&'/1'"

U# #,-e( %e#tr( 6 u# #,-e( o"ert,-o %o3"uesto "or -r,os su&s,ste3s:

U#o 'e (os su&s,ste3s &ses 'e( Pro6e%to es e( 'e 1or3u(%,/# 6

"ror3%,/# 'e ( e7e%u%,/# 'e( "resu"uesto 6 su ,#terre(%,/# %o# (os otros

3/'u(os: %o#t&,(,''$ tesorer$ %o#tro( ,#ter#o$ 6 %r5',to "!&(,%o$ e( su&s,ste3 se

,#,%, %o# ( est,3%,/# 'e ,#resos 6 ( s,#%,/# 'e re%ursos (os or#,s3os 'e(

Po'er N%,o#( 6 ( tr#s1ere#%, (os o&,er#os re,o#(es 6 3u#,%,"(es 6 (os

e#tes 'es%e#tr(,0'os.

Lueo 'e ( ',s%us,/# 6 s#%,/# 'e( "resu"uesto "or "rte 'e( Co#reso$ e(

'o%u3e#to es re,str'o e# (os s,ste3s 'e "resu"uesto 6 'e ( %o#t&,(,''$ re,stro

4ue se "ro'u%e t#to #,-e( %e#tr( %o3o (o%(.

Bs'o e# ( #ue- te%#o(o8 ( su3 'e "ro6e%to - e7e%utr u# "(#

"resu"uestr,o ,#ter'o "or u# %uot "resu"uestr, ',-,','o ( 3,s3 e# tres

"sos:


22/48

N!3ero 'e A%%,o#es Es"e%81,%s.

N!3ero 'e A%%,o#es Ce#tr(,0's.

N!3ero 'e A%%,/# 'e est,/# A'3,#,strt,-.

F,&>%4/ 1'% P&'*'+,.

Es ( "r,3er et" 'e( "ro%eso "resu"uestr,o 4ue se ,3"u(s #u(3e#te e#

(os or#,s3os$ se #(,0$ 'es%r,&e 6 "rue& #,-e( 'e( "o'er e7e%ut,-o 6 'e (

s3&(e #%,o#($ ;st ( s#%,/# 6 "ro3u(%,/# 'e ( Le6$ e#er( 'e "resu"uesto

'e ( re"!&(,%$ ( 1or3u(%,/# se 'er,- 'e (os "(#es 'e ,#-ers,/# 6 'e ( est,/# 'e%orto 6 3e',#o "(0o 'e %' or#,s3o e# e( 3r%o 'e (s "o(8t,%s e%o#/3,%s

1,s%(es 6 (o&(es 'e( o&,er#o.

L 1or3u(%,/# se ((e- %&o tr-5s 'e ',st,#tos "ro%esos"

. Pror3%,/# 'e ( 1or3u(%,/# "resu"uestr, e# (os or#,s3os #,-e(

,#st,tu%,o#( e# &se "ro6e%tos 6 e# e( 3,#,ster,o 'e 1,##0s 6 ( o1,%,#

#%,o#( 'e "resu"uesto #,-e( (o&( 6 se%tor,(.

&. A#2(,s,s e#tre (os or#,s3os 6 ( o1,%,# #%,o#( 'e "resu"uesto "r

'e1u#%,/# 'e (ter#t,-s 6 %o# e( &,#ete e%o#/3,%o 6 ( "res,'e#%, 'e

( re"!&(,% "r 'e%,s,o#es 1,#(es #tes 'e e#-,r e( "ro6e%to 'e (e6 (

As3&(e N%,o#(.

%. A"ro&%,/# #,-e( 'e ( As3&(e N%,o#( 6 #ter,or "ro3u(%,/# 6

"u&(,%%,/# "or e( "o'er e7e%ut,-o 'e ( Le6 #u( res"e%t,-.

R'1 1' ,/' *&'*'+&"

Ls 1or3s e# 4ue est2# %o#',%,o#'os (os "ro'u%tos 'e (s ',-erss %%,o#es

%e#tr(,0'os 'e u# or#,s3o$ or,,## u# re' 'e re(%,o#es 4ue se 'e#o3,##


23/48

“Re' 'e A%%,o#es Presu"uestr,” 4ue se ut,(,0# "r 'e1,#,r ( estru%tur 'e

%teor8 "or "ro6e%tos ese#%,( "r e( or'e#3,e#to 'e (os "resu"uestos

,#st,tu%,o#(es.

E# %o#%(us,/# ( %%,/# %e#tr(,0' e# u# t,"o es"e%,( re'o /

%o#s,#' 'e %%,o#es o"er%,o#(es %u6os ,#su3os 6 "ro'u%tos so# 'e1,#,&(es 6

"er1e%t3e#te ',1ere#%,&(es 'e otros re%ursos 6 "ro'u%tos "erte#e%,e#tes otrs

re(%,o#es 'e ,#su3o "ro'u%to. To' %%,/# %e#tr(,0' or,,# u#o o -r,os

"ro'u%tos 1,#(es. E# 1u#%,/# 'e su ',3e#s,/# 6 te%#o(o8 'e "ro'u%%,/#$ re4u,ere

u# %e#tro 'e est,/# "ro'u%t,- es"e%,(,0'o o es"e%,1,%'o 'e su1,%,e#te re(e-#%,( %u( se (e s,# 1or3(3e#te re%ursos$ "or est r0/# es u# u#,'' 'e

"ror3%,/# 'e re%urso 4ue "or (o t#to %o#st,tu6e u# %teor8 'e "ro6e%tos

"re'eter3,#'o 'e( "resu"uesto 4ue t,e#e u# u#,'' e7e%utor res"o#s&(e.

E# e( %so 4ue ;6 32s 'e u# u#,'' e7e%utor ,3"(,%' e# ( "ro'u%%,/#

'e&er2 %o#tr %o# u# u#,'' e7e%utor %oor',#'or.

Los %e#tros 'e est,/# "ro'u%t,- se ru"# e# (os or#,s3os se!# e( #,-e('e "ror3%,/#$ e# e( 3r%o 'e ( "ertur "or se%tores$ su& se%tores$ %t,-,''es 6

"ro6e%tos.

!ASES LEGALES

Se re%,&,r2# (s s,u,e#tes (e6es: Co#st,tu%,/# 'e ( Re"!&(,% Bo(,-r,# 'e

Ve#e0ue($ 6 ( Le6 Or2#,% 'e( R5,3e# Presu"uestr,o 6 su Re(3e#to

De %uer'o %o# (o est&(e%,'o e# ( C,/++4/ 1' % R'*6%

!,%8&/ 1' V'/'B'% e# e( C"8tu(o II 'e ( Se%%,/# Pr,3er 'e( R5,3e#


24/48

Presu"uestr,o$ %et O1,%,( N!3ero +.+$ %o# 1e%; ) 'e 3r0o 'e )***

e"res (o s,u,e#te:

A&+. ?== “L est,/# 1,s%( re,' ser8 e7e%ut' %o# &ses e# "r,#%,",o 'e e1,%%, so(-e#%,$ tr#s"re#%,$ res"o#s&,(,'' 6e4u,(,&r,o 1,s%(...”

E# to'os (os "8ses se reu(# 'e 3#er s,ste3t,0'$ to's (s o"er%,o#es

4ue ,#-o(u%r# e( 3#e7o 'e ',-,ss= "r e((o$ ( #%,/# %re "r,#%,",os so&re (os

%u(es se e,e# ( %tu%,/# 'e (os 1u#%,o#r,os 4ue est5# ,#3ersos e# e( "ro%eso 'e

"(#,1,%%,/# 6 "resu"uesto.

E# e( %so "rt,%u(r 'e( IUT “J%,#to N-rro V((e#,((”$ se 1,7# (s "uts

seu,r "r este "ro%eso 3e',#te u# ser,e 'e esttutos 6 #or3s$ ( ,u( 4ue

"r (os 'e32s e#tes 'e"e#',e#tes 'e( Presu"uesto N%,o#(.

A&+. ?=?. “%o# ( "rese#t%,/# 'e( Mr%o P(ur,#u( 'e(Presu"uesto$ ( (e6 es"e%,( 'e e#'eu'3,e#to 6 e( "resu"uesto#u($ e( E7e%ut,-o N%,o#( ;r2 e"(8%,tos (os o&7et,-os 'e(ro "(0o "r ( "o(8t,% 1,s%($ 6 e"(,%r2 %o3o ',%;oso&7et,-os ser2# (or'os$ 'e %uer'o %o# (os "r,#%,",os 'e$res"o#s&,(,'' 6 e4u,(,&r,o 1,s%(”.

Me',#te ( "rese#t%,/# 'e (os ,#stru3e#tos #tes 3e#%,o#'os ?3r%o

P(ur,#u($ Le6 es"e%,( 'e E#'eu'3,e#to 6 Presu"uesto A#u(@$ "or #te (

As3&(e N%,o#($ se 'eter3,## (s #e%es,''es 6 o&7et,-os st,s1%er "r e(

"r/,3o e7er%,%,o 1,s%($ 6 se 'r2 u# e"(,%%,/# 'e %/3o ser2# %u&,ertos s,#

3e#os %&o 'e (s (e6es 6 #or3s 4ue reu(# este "ro%eso.

De ,u( 3o'o$ ( O1,%,# 'e P(#,1,%%,/# 6 Presu"uesto 'e %' e#te e# e(

terr,tor,o #%,o#($ 'e&e &r,#'r ,#1or3%,/# -,t( "r 4ue se "ue' est,"u(r (


25/48

re(%,/# 'e ,#resos 6 eresos "ro6e%t' "r e( -e#,'ero e7er%,%,o e%o#/3,%o= to'o

e((o e#3r%'o e# (s #or3s 6 re(3e#tos 4ue ,3"o#e# #uestr %rt 3#.

A&+. ?=5. “E# (os "resu"uestos "!&(,%os #u(es 'e stos$ e#to'os (os #,-e(es 'e o&,er#o$ se est&(e%er2 'e 3#er %(r$ "r %' %r5',to "resu"uestr,o$ e( o&7et,-o es"e%,1,%o o 4ueest5 ',r,,'o$ (os resu(t'os %o#%retos 4ue se es"er o&te#er 6(os 1u#%,o#r,os "!&(,%os 6 (s 1u#%,o#r,s "!&(,%sres"o#s&(es "r e( (oro 'e t(es resu(t'os”

Es #e%esr,o "r 4ue %' "resu"uesto #u( se "ro&'o$ e#tre otrs

e,e#%,s$ ( %(r 'e1,#,%,/# 'e (os stos 4ue se es"er# %u&r,r 6 4u,e#es ser2# (os

res"o#s&(es #te e( e7e%ut,-o #%,o#( 'e '3,#,strr (os re%ursos 4ue ser2#

s,#'os= 'e "ro&r e( "resu"uesto.

L'- O&/ 1' % A1>/+&4/ F//'& 1'% S'+,& P6%,. F'"

05 1' '*+'>6&' 1' 2.000 G'+ N< ?.02

A&+. " “

S, (os e#tes re,'os "or este %"8tu(o #o "rese#tre# sus "ro6e%tos 'e "resu"uestos e# e( "(0o "re-,sto e# e( rt8%u(o $ (o1,%,# #%,o#( 'e "resu"uesto e(&orr2 'e o1,%,o (osres"e%t,-os "resu"uestos 6 (os so3eter2 %o#s,'er%,/# 'e(E7e%ut,-o N%,o#(. Pr (os 1,#es se to3r2 e# %ue#t e( "resu"uesto #ter,or 6 ( ,#1or3%,/# %u3u(' so&re sue7e%u%,/#”

Co# este rt8%u(o$ se '-,erte so&re ( #e%es,'' ,3"er,os 'e #o "rese#tr (os

"ro6e%tos 'e "resu"uesto ?%o3o ;or se ((3@ %o# ete3"or#e,''. Pues 'e ser

s8$ se %orre e( r,eso 'e 4ue ( o1,%,# #%,o#( 'e "resu"uesto$ e(&ore u#

"resu"uesto 'es-,rtu'o 'e ( re(,'' "or trtrse 'e 4ue (o re(,0r2 &s2#'ose e# e(

"resu"uesto #ter,or 6 so(o to3#'o %o3o re1ere#%,$ ( ,#1or3%,/# re%&' %er%

'e( 3,s3o 'ur#te e( 9o 4ue re%,5# %u(3,#.


26/48

L/,%3e#te 4ue esto #o es (o 'ese'o "ues so(o (os 1u#%,o#r,os 'e ( %s

'e estu',o ?e# este %so@ %o#o%e# ( re(,'' %3&,#te ( 4ue se e#1re#t ',%;o

e#te 6 "ues so(o e((os est2# e# %"%,'' 'e "ro6e%tr 6 est,3r to'o e( "resu"uesto

4ue se #e%es,tr2 "r st,s1%er (s #e%es,''es sur,'s 6 '"tr(s (os %3&,os

"ro'u%to 'e ( ,#1(%,/# 6 'e otros 1%tores t#to ,#ter#os %o3o eter#os.

L'- O&/ D'% R;>'/ P&'*'+&, D'&'+, NH =5 1' 3' 2 1'

7/, 1' =. G'+ O3% NH 5.?5 E+&,&1/&, 1' 3' 2 1' 7/, 1'

=

Art. K. “Pr %' e7er%,%,o "resu"uestr,o$ (os or#,s3os "!&(,%os e7e%utores 'e( "resu"uesto$ "ror3r2# ( e7e%u%,/#18s,% 6 1,##%,er$ es"e%,1,%#'o e#tre otros s"e%tos (os%o3"ro3,sos 6 'ese3&o(sos 32,3os 4ue "o'r2# %o#trer /e1e%tur "r %' su&"er8o'o 'e( e7er%,%,o "resu"uestr,o.D,%; "ror3%,/# ser2 so3et,'$ 'e#tro 'e( "(0o 4ue se'eter3,#e$ ( e7e%utor #%,o#( 4u,e# (o "ro&r2 / ,#tro'u%,r2(s -r,%,o#es 4ue est,3e #e%esr,os "r %oor',#r(s %o# e(1(u7o est%,o#( 'e ,#reso.

Co3o se 3e#%,o#/ #ter,or3e#te$ es #e%esr,o 4ue "r ( /"t,3

1u#%,o#(,'' 'e( "ro6e%to "resu"uestr,o$ se ',st,## &,e# %u(es so# (s

#e%es,''es 'e ,#1restru%tur 6 'e re%urso ;u3#o (s %u(es se e#1re#tr2 ( %s

'e estu',o. To'o e((o 'es'e ( -,s,/# 3o#etr,.

Art. *. “Los or#,s3os "!&(,%os 'e&er2# "rt,%,"r (osresu(t'os 'e ( e7e%u%,/# 'e( "resu"uesto ( o1,%,# %e#tr( 'e%oor',#%,/# 6 "(#,1,%%,/# ( o1,%,# %e#tr( 'e "resu"uesto6 ( ',re%%,/# #%,o#( 'e %o#t&,(,'' '3,#,strt,-. Lo1,%,# %e#tr( 'e "resu"uesto ,#1or3r2 e# (os -e,#te ?)*@ '8s

;2&,(es s,u,e#te ( 1,# 'e %' tr,3estre ( "res,'e#te 'e (re"!&(,% 6 (s %o3,s,o#es "er3#e#tes 'e 1,##0s 'e(se#'o 6 'e ( %23r 'e ',"ut'os$ %er% 'e( %u3"(,3,e#to 'e(s 3ets "ror3's 6 'e ( e7e%u%,/# 'e( "resu"uesto.

Art. . “Los 1u#%,o#r,os 6 e3"(e'os 'e (os or#,s3os%u6os "resu"uestos so# re,'os "or est Le6$ est2# o&(,'os


27/48

su3,#,strr (s ,#1or3%,o#es 4ue re4u,er ( o1,%,# %e#tr( 'e "resu"uesto$ s8 %o3o %u3"(,r (s reso(u%,o#es e ,#stru%t,-os

4ue se e3#e# 'e e((.

E# est et" 'e( "ro%eso 'e "(#,1,%%,/# 6 "resu"uesto$ e#tr e# 7ueo e(

%o#tro( '3,#,strt,-o "or "rte 'e (os e#tes su"er,ores. Es #e%esr, (

,#ter%o3u#,%%,/# "r 1%,(,tr s8 (os resu(t'os rro7'os 'e ( 1u#%,o#(,''

o"ert,- 'e( "resu"uesto e# e( 3o3e#to 6 (ur "r e( %u( 1ue s,#'o.

L ,3"ort#%, 'e e((o res,'e e# e( ;e%;o 'e 4ue$ r%,s est es"e%,e 'e

feed back $ se "ue'e %o#o%er ( ,#%,'e#%, 'e (os 1%tores ,#ter#os 6 eter#os 4ue

1e%t# ( "ro%eso 'e "(#,1,%%,/# 6 "or su "uesto ( 'e e7e%u%,/# 'e( 3,s3o.

Art. “E# %' u#o 'e (os "resu"uestos %u6os or#,s3osest2# re,'os "or ( "rese#te (e6$ e,st,r2# u#,''es 4ue%u3"(,r2# (s 1u#%,o#es "resu"uestr,s 4ue 4u8 se est&(e%e#.Ests u#,''es s,# "er7u,%,o 'e su 'e"e#'e#%, 7er2r4u,%'e"e#'er2# 1u#%,o#(3e#te 'e ( o1,%,# %e#tr( 'e "resu"uesto.L %o3"ete#%, 'e ests u#,''es ser2# est&(e%,'s e# e(re(3e#to$ o8' ( o",#,/# 'e ( o1,%,# %e#tr( 'e "resu"uesto$s,# "er7u,%,o 'e (s es"e%,1,%s 4ue (es se# s,#'s "or (osres"e%t,-os or#,s3os.

E# este rt8%u(o se "ue'e o&ser-r ( -,e#%, 6 -,&,(,'' 4ue se (e otor

( O1,%,# 'e Presu"uesto 6 P(#,1,%%,/# 'e( I.U.T. J%,#to N-rro V((e#,(($ e#

'o#'e se %(r 4ue s,# #e%es,'' #, ,#te#%,/# 'e usur"r %o3"ete#%,s$ est o1,%,#

6 to's (s 'e "resu"uesto 'e (os e#tes 4ue est5# re,'os "or ( (e6$ 'e"e#'e# 'e

3#er ',re%t 'e ( O1,%,# Ce#tr( 'e Presu"uesto.


28/48

M* 1' V&6%'

OBJETIVOS VARIABLES INDICADORES ITEMS

Conocer los aspectos generales aspectos generales

origen y evolución del

presupuesto

de la planificación presupuestaria de la planificación presupuestariacaracterísticas, ventajas,

desventajas 1-3

origen y evolución del I.U.T.Descriir el origen y evolución del

I.U.T.!"acinto #avarro $allenilla! y de su

oficina rese%a &istórica del I.U.T '-(!"acinto #avarro $allenilla! y de su

oficinade planificación y presupuesto &asta

llegar a su el I.U.T en la actualidadde planificación y presupuesto &asta

llegar a su situación actual

situación actual

estudiar la nor)ativa legal nor)ativa legal Constitución de la *ep+licaue en)arca al proceso de

planificación yue en)arca al proceso de

planificación y Código rgnico Triutario /

presupuesto en el I.U.T. ".#.$ presupuesto en el I.U.T. ".#.$0ey rgnica de d).

2inanciera del

sector +lico

*eali4ar un diagnóstico sore el diagnóstico sore elproceso de planificación en dic&o

departa)entoproceso de planificación en dic&o

departa)ento entrevistas 5

Detectar las deilidades internas y

e6ternas deilidades internas y e6ternas deilidades internas

del departa)ento de planificación del departa)ento de planificación deilidades e6ternas 7

y presupuesto y presupuesto


29/48

C*K+%, III

M&, M'+,1,%4,

E# este %"8tu(o se &or'r2# s"e%tos to3'os e# %ue#t ( ;or 'e re(,0r (,#-est,%,/#$ %o3o "or e7e3"(o e( T,"o 'e I#-est,%,/#$ N,-e( 'e ,#-est,%,/#$

2re eor21,%$ e( #!3ero 'e "o&(%,/# 6 3uestr 6 e( "ro%eso 'e 3uestreo "(,%'o

"r se(e%%,o#r ',%; 3uestr o&7eto 'e estu',o.

T*, 1' I/8'+4/

Se!# e( estu',o re(,0'o 6 ( 3#er 4ue se ((e-/ %&o ( ,#-est,%,/# es

Do%u3e#t($ De %3"o 6 Des%r,"t,-

Es u# ,#-est,%,/# 'o%u3e#t($ 6 4ue e( estu',o 1ue %o3"(e3e#t'o %o#

re-,s,o#es &,&(,or21,%s.

Zorr,(( ?GKK@ e"res 4ue “( ,#-est,%,/# 'o%u3e#t( es 4ue(( 4ue se re(,0

tr-5s 'e 'o%u3e#tos %o3o (,&ros$ re-,sts$ "er,/',%os$ 3e3or,s$ #ur,os$

re,stros$ et%.”. ?P2. @. Se ',%e 4ue es &,&(,or21,% o 'o%u3e#t( 6 4ue se "o#e

e# "r2%t,% ( se%ue#%, (/,% 'e %t,-,''es 3e',#te ( o&te#%,/# 'e ,#1or3%,/#

#e%esr, "r e#err 32s %o#o%,3,e#tos.


30/48

Se ',%e 4ue es u# ,#-est,%,/# 'e %3"o$ "or4ue ( ,#1or3%,/# se o&tu-o 'e

1or3 ',re%t e# e( (ur 'e estu',o$ es"e%81,%3e#te e# (s O1,%,#s 'e P(#,1,%%,/#

6 Presu"uesto 'e( I.U.T. J%,#to N-rro V((e#,(( 'e ( %,u'' 'e Cr!"#o.

A( res"e%to T36o ?GKK*@ 'e1,#e ( ,#-est,%,/# 'e %3"o$ %o3o:

“L 4ue se re(,0 %o# ( "rese#%, 'e( ,#-est,'or o %,e#t81,%o e# e( (ur 'e

o%urre#%, 'e( 1e#/3e#o”. ?P2. G*@.

N8'% 1' I/8'+4/

E( N,-e( 'e I#-est,%,/# 1ue 'e %r2%ter Des%r,"t,-o$ "or estr or,e#t'o

'eter3,#r 6 'es%r,&,r ( #tur(e0 'e ( s,tu%,/# 6 'e32s trt 'e o&te#er

,#1or3%,/# %er% 'e ( re(,'' 'e( o&7eto 'e estu',o.

Se!# ?Se(t,0 J;o' GKK$ %,t'o "or R38re0$ GKK$ P2. @

“L ,#-est,%,/# 'e #,-e( 'es%r,"t,-o so# 4ue((os estu',os %u6os o&7et,-os es (

'es%r,"%,/#$ %o# 36or "re%,s,/# 'e (s %r%ter8st,%s$ 'e u# 'eter3,#'o ,#',-,'uo$

s,tu%,o#es o ru"os %o# o s,# es"e%,1,%%,/# 'e ;,"/tes,s ,#,%,(es %er% 'e (

#tur(e0 'e t(es %r%ter8st,%s.

S(,#'$ Ne,( J. ?GKK@$ %o#s,'er %o3o ,#-est,%,/# 'es%r,"t,-$ 4ue(( e# (

4ue “Se rese9# %r%ter8st,%s o rsos 'e ( s,tu%,/# o 1e#/3e#o o&7eto 'e

estu',o”= ?P2. GG@.

&' G',&3


31/48

L ,#-est,%,/# tu-o su or,e# e# (s ,#st(%,o#es 'e( I.U.T. J%,#to N-rro

V((e#,(( 'e ( %,u'' 'e Cr!"#o$ e# e( De"rt3e#to 'e P(#,1,%%,/# 6

Presu"uesto.

P,6%4/

Boure ?GKK@ ',%e “4ue ( "o&(%,/# 'e u# o 32s %r%ter8st,%s to3' %o3o (

tot(,'' 6 so&re e( %u( se e#er(,0# (s %o#%(us,o#es 'e ( ,#-est,%,/#= ?P2.

GGG@.

L "o&(%,/# 'e est ,#-est,%,/# est re"rese#t' "or (os 1u#%,o#r,os 's%r,tos

este or#,s3o$ es 'e%,r= 4u,#%e ?*@ "erso#s 4ue re(,0# sus 1u#%,o#es 'e#tro 'e

(s ,#st(%,o#es 'e ( O1,%,# 'e P(#,1,%%,/# 6 Presu"uesto 'e( I.U.T. J%,#to

N-rro V((e#,(( 'e ( %,u'' 'e Cr!"#o.

M'+&

Es u# "e4ue9 "or%,/# 'e u# "o&(%,/# se(e%%,o#' "r ( ,#-est,%,/#=

3e',#te e( estu',o 'e ( 3uestr "ue'e ;%erse e#er(,0%,o#es %er% 'e (

"o&(%,/#.

Pr Ber#($ %esr ?)***@$ ( 3uestr “es ( "rte 'e ( "o&(%,/# 4ue se

se(e%%,o#$ 6 'e ( %u( re(3e#te se o&t,e#e ( ,#1or3%,/# "r 'esrro((o 'e(

estu',o 6 so&re$ ( %u( se e1e%tur2 ( 3e',%,/# 6 ( o&ser-%,/# 'e (s -r,&(es

o&7eto 'e estu',o”. ?P2. GG+K@.


32/48

P&,', 1' M'+&', A*%1,

L re"rese#tt,-,'' 'e ( 3uestr se(e%%,o#' e# ( ,#-est,%,/#$ es ,3"ort#te$

''o 4ue ( ,#1or3%,/# 4ue se o&te#'r2 tr-5s 'e e(($ 'e"e#'er2 ( o&7et,-,'' 'e

(os resu(t'os 'e ( ,#-est,%,/#.

E# este %so e# "rt,%u(r$ ( "o&(%,/# #o se ',-,'e$ 6 4ue re"rese#t u#

u#,-erso "rt,%u(r 'e t39o$ 'o#'e (os su7etos 4ue %o#1or3# ( "o&(%,/#$ t,e#e#

( 3,s3 "os,&,(,'' 'e ser se(e%%,o#'os "r ,#terr ( 3uestr.

Por (o 4ue -e#'r8 (o 3,s3o$ 'e%,r 4ue ( 3uestr es ,u( 4ue ( "o&(%,/#$

es 'e%,r 4u,#%e ?*@ "erso#s.

T*, 1' M'+&',

E( t,"o 'e 3uestreo "(,%'o es e( #o "ro&&,(8st,%o ,#te#%,o#($ 6 4ue e( t39o

'e ( "o&(%,/# es 3u6 "e4ue9o.

Se!# Crrs%o JL. ?GKKK@

“Los 35to'os 'e 3uestreo "ro&&,(8st,%os so# (os 4ue se &s# e# e( "r,#%,",o 'e e4u,"ro&&,(,''. Es 'e%,r$ (os e# (os4ue to'os (os ,#',-,'uos t,e#e# ( 3,s3 "ro&&,(,'' 'e ser e(e,'os "r 1or3r "rte 'e u# 3uestr 6$%o#s,u,e#te3e#te$ to's (s "os,&(es 3uestrs 'e t39o #t,e#e# ( 3,s3 "ro&&,(,'' 'e ser e(e,'s”. ?"2. G+@

T;/ 1' I/+&>'/+4/ - R',%'4/ 1' D+,


33/48

De %uer'o %o# Ber#($ Cesr ?)***@$ usu(3e#te se ;&( 'e 'os t,"os 'e 1ue#tes

'e re%o(e%%,/# 'e ,#1or3%,/#: (s "r,3r,s 6 (s se%u#'r,s$ (s %u(es se '"t#

( ,#-est,%,/# 'e&,'o 4ue:

“L >ue#te Pr,3r,: So# to's 4ue((s 'e (s %u(es se o&t,e#e ,#1or3%,/#. Es

t3&,5# %o#o%,' %o3o ,#1or3%,/# 'e "r,3er 3#o o 'es'e e( (ur 'e (os ;e%;os”

?P2. GG@$ 7ust2#'ose ( "ro&(e32t,%$ 6 4ue ( ,#1or3%,/# ,#,%,( 1ue e( ( se'e

'e( or#,s3o estu','o 6 'e (s "erso#s 4ue (&or# 'e#tro 'e ( 3,s3.

>ue#tes Se%u#'r,s “So# to's 4ue((s 4ue o1re%e# ,#1or3%,/# so&re e( te3 "or ,#-est,r$ "ero 4ue #o so# ( 1ue#te or,,#( 'e (os ;e%;os o s,tu%,o#es$ s,#o 4ue

(o re1ere#%,s”= ?P2. G)@.

Se!# e( (,&ro 'e T5%#,%s 'e Do%u3e#t%,/# e I#-est,%,/# II 'e ( U#,-ers,''

N%,o#( A&,ert ?U.N.A.@ ?GKKG@$ e( ,#stru3e#to %o#s,ste e# “u# 1or3u(r,o

',se9'o "r re,strr ( ,#1or3%,/# 4ue se o&t,e#e 'ur#te e( "ro%eso 'e

re%o(e%%,/#”.

Por (o t#to$ e( ,#stru3e#to ut,(,0r e# ( re%o(e%%,/# 'e 'tos es e( %uest,o#r,o$

6 %o3o t5%#,% u# e#%uest %o#1or3' "or "reu#ts %err's.

E( %uest,o#r,o %o3o t( resu(t 3u6 !t,( "r re%&r ,#1or3%,/#$ %u#'o se

estu', u# "ro&(e32t,% es"e%81,%$ 6 4ue (s "reu#ts so# res"o#','s "or e(

,#1or3#te tr-5s 'e e((s se "ue'e# 3e',r (s -r,&(es$ (os resu(t'os o&te#,'os 6

est&(e%er(s %o#%(us,o#es 6 re%o3e#'%,o#es "ert,#e#tes ( %so.

A tr-5s 'e ( e#%uest %o3o t5%#,% 'e re%o(e%%,/# 'e 'tos es "os,&(e re%&r (

,#1or3%,/# #e%esr, "r ((e-r %&o %u(4u,er ,#-est,%,/# e# e( %3"o 'e (s


34/48


35/48

Este "ro%e',3,e#to 'e #2(,s,s "er3,te tr-5s 'e (os resu(t'os o&te#,'os e# (

3uestr$ ,#1er,r %o# res"e%to ( "o&(%,/# tot( o&7eto 'e estu',o 6 s8$ 1%,(,tr e(

est&(e%,3,e#to 'e (s %o#%(us,o#es.

N8'% 1' A/%

E( #,-e( 'e #2(,s,s es e"(,%t,-o$ 6 4ue 3e',#te este 35to'o se ,#ter"ret# (os

resu(t'os o&te#,'os 6 se est&(e%e# %o3"r%,o#es %o# ( teor8 4ue suste#te e(

estu',o.

E# %' %so se est&(e%e# (os "or%e#t7es o&te#,'os$ se re(%,o## %o# ( teor8

"(#te' 6 se e3,te# 7u,%,os %r8t,%os &s'os e# ( ,#1or3%,/# o&te#,' 'e (os

su7etos 4ue %o#1or3# ( 3uestr.

F,&> 1' P&''/+4/ 1' %, R'%+1,

Los resu(t'os o&te#,'os e# ( ,#-est,%,/# se "rese#t# e# u# tot( 'e s,ete ?@

%u'ros est'8st,%os$ to'os %o# re(%,o#es &so(uts 6 "or%e#tu(es.

Este t,"o 'e ,#-est,%,/# ;%e 32s se#%,((o e( tr&7o 'e( ,#-est,'or$ ''o 4ue

e# %' %u'ro se es"e%,1,%# (os 'tos #u35r,%os "or %' (ter#t,-= 'e32s

1%,(,t (os ter%eros e( %(ro e#te#',3,e#to 'e (s ,3"(,%%,o#es 'e %' u#o 'e e((os

e# ( "ro&(e32t,% "(#te'.


36/48

CUADRO NH =DISTRI!UCIÓN A!SOLUTA PORCENTUAL EN RELACIÓN A"LOS PRO!LEMAS MS EVIDENTES A LA #ORA DE PLANIFICAR PRESUPUESTAR ALTERNATIVA VALOR VALOR

VARIABLE DE RESPUESTA ABSOLUTO PORCENTUAL

2alta de86periencia

del personal 1 39

2alta deInfor)ación : 3;.339

ue#te: Dtos Re%o",('os 6 or#,0'os "or (os utores.


37/48

E,ste u# ',-ere#%, 'e %r,ter,os e# ( ,#terro#te ;e%; (os tr&7'ores

'e est 'e"e#'e#%,. E( 'e (os e#%uest'os$ o",# 4ue ( 1(t 'e e"er,e#%, 'e(

"erso#( 4ue (&or e# e( 'e"rt3e#to 'e "(#,1,%%,/# 6 "resu"uesto es e( "ro&(e3

32s e-,'e#te 4ue se "rese#t ( ;or 'e "(#,1,%r 6 "resu"uestr.

Por otr "rte$ e( *. 'e ( "o&(%,/# estu','$ %o#s,'er 4ue ( 1(t 'e

,#1or3%,/# es e( 1%tor 4ue 32s tr&s %us.

F se e#%ue#tr e( ;e%;o 'e 4ue #o "rt,%,"e ( %o3u#,'' estu',#t,( %o# u#. 'e (s o",#,o#es su 1-or$ %o#s,'er#'o este ;e%;o %o3o u# "ro&(e3 (

;or 'e "resu"uestr. F otr "ro"or%,/# 'e ,u( ',3e#s,/# . %o#s,'er# to's

(s o"%,o#es #tes 3e#%,o#'s %o3o "ro&(e3s ( ;or 'e "(#,1,%r 6

"resu"uestr.

L 36or8 e"resro# 'e 3#er -er&( ( 3o3e#to 'e ( e#tre-,st 4ue e#

re(,'' e,ste# 3u%;s 1((s e# ese 'e"rt3e#to 'e "resu"uesto.

CUADRO NH 2DISTRI!UCIÓN A!SOLUTA PORCENTUAL EN RELACIÓN A"LA EISTENCIA DE UN RESPONSA!LE DE LA FORMULACIÓNPRESUPUESTARIA

ALTERNATIVA VALOR VALOR

VARIABLE

DE

RESPUESTA ABSOLUTO PORCENTUAL

>I 1; 33,339


38/48

# >?8 1/ (3,339

TT0 3; 1;;9

>ue#te: Dtos Re%o",('os 6 or#,0'os "or (os utores.

E( . e#tre-,st's$ %o#s,'er# 4ue s, e,ste u# "erso#( e#%r'o 'e

%o#o%er ( #or3t,- 4ue e#3r% ( "ro%eso 'e "(#,1,%%,/# 6 "resu"uesto=

3,e#trs 4ue G. 'e (os e#%uest'os$ ',%e# (o %o#trr,o.

F ( 36or8 re"rese#t' "or +. 'e (os e#%uest'os$ 3#,1,est# 4ue #o

s&e# s, e,ste e# e( 'e"rt3e#to t( "erso#(. u,02s est se u# res"uest u# t#to

suest,o#' "or u# 3#er ,#',re%t 'e 3#,1estr u# "os,&(e ,#%o#1or3,'' 'e

%/3o se -,e#e# est#'o (os "ro%e',3,e#tos= "or4ue e1e%t,-3e#te 'e&e e,st,r (

"erso# 4ue ',r,7 6 res"o#' #te ,#st#%,s su"er,ores "or to's (s %%,o#es

re(,0's e# este 'e"rt3e#to 6 "r e((o$ (/,%3e#te 'e&e %o#o%er to's (s

#or3s 6 re(3e#tos "or e( %u( 'e&e re,rse.

De %uer'o (s res"uests o&te#,'s$ se %o#%(u6e 4ue #o se s&e s, e,ste u#

"erso# res"o#s&(e 'e s&er (s #or3s "(,%'s "r reu(r ( 1or3u(%,o# 'e

"resu"uesto.


39/48

CUADRO NH ?DISTRI!UCIÓN A!SOLUTA PORCENTUAL EN RELACIÓN A"ESTRATEGIAS :UE SE DE!ERÍAN APLICAR EN EL PROCESO DE

PLANIFICACIÓN PRESUPUESTARIA ALTERNATIVA VALOR VALOR


@ejorar la

co)unicación ; ;9

interdeparta)ental

plicar planes

operativos ; ;9

eguir linea)ientos

Car+pano= del @.8.> ; ;9

Todas

las anteriores ; ;9

#inguna de las

anteriores ; ;9

TT0 3; 1;;9


Pr est o"%,/#$ se ,#ter"ret %(r3e#te 4ue e,ste u##,3,'' 'e %r,ter,o e#

%u#to ( estrte, 4ue 32s 'e&e to3rse e# %ue#t ( ;or 'e "(#,1,%r 6

"resu"uestr= "ues es #otor,o 4ue "resu"uestr$ s,#,1,% e#tre otrs %oss$ "re-eer


40/48

#e%es,''es 1uturo$ &s2#'ose e# ;e%;os "re%e'e#tes. Por e((o es 4ue ( "o&(%,/#

o&7eto 'e estu',o (o %o#s,'er e# su tot(,''$ es 'e%,r$ G**.

Es #e%esr,o 4ue "r ( "(#,1,%%,/# "resu"uestr, se est,3e# (s

#e%es,''es 32s re(e-#tes 'e( or#,s3o$ e# este %so 'e( I.U.T. Cr!"#o$ s,#

3e#os %&o 'e 4ue((s 4ue$ 'e u# u otr 1or3$ so# 8#1,3s "ero 4ue #e%es,t# ser

%u&,erts. E# %o#%(us,/# #o se 1,7# "r,or,''es %o3o estrte,s 4ue 'e&# "(,%rse

e# e( "ro%eso 'e 1or3u(%,/# "resu"uestr,.

CUADRO NH @DISTRI!UCIÓN A!SOLUTA PORCENTUAL EN RELACIÓN A"EL PROCEDIMIENTO ADMINISTRATIVO :UE NO SE CUMPLE EN ELPROCESO DE PLANIFICACIÓN PRESUPUESTARIA ALTERNATIVA VALOR VALOR


lanificación ; ;9

rgani4ación 1: /39


L "o&(%,/# e#%uest' est ',-,',' e# %u#to est o",#,/#. Se "ue'e

o&ser-r 4ue e( 'e ',%; "o&(%,/#$ %o#s,'er 4ue e( %o#tro( es u# s"e%to 'e(


41/48

"ro%eso 'e "(#,1,%%,/# "resu"uestr, 4ue #o se ((e- %&o ( ;or 'e re(,0r e(

3,s3o. Au#4ue "or otr "rte$ e( 'e (os e#%uest'os$ o",# 4ue ( or#,0%,/#

es ( et" 'e( "ro%eso '3,#,strt,-o 4ue #o "re%e 'ur#te ( "(#,1,%%,/# 'e(

"resu"uesto #u( 'e( I.U.T. Cr!"#o.

De %uer'o (s res"uests #et,-s (os "ro%e',3,e#tos '3,#,strt,-os 4ue

#o se %u3"(e# e# e( "ro%eso 'e "(#,1,%%,/# "resu"uestr, so# e( 'e or#,0%,/# 6

e( 'e %o#tro(. F este es u# s"e%to 3u6 'e(,%'o e# %u#to ( te3 6 4ue (

or#,0%,/# 'e#tro 'e %u(4u,er 'e"rt3e#to$ es u# 3e',o tr-5s 'e( %u( se

est&(e%e ( 3e7or 3#er 'e (orr (os o&7et,-os 'e( ru"o so%,(= su3,#,str (os

35to'os "r 4ue se "ue'# 'ese3"e9r (s %t,-,''es e1,%,e#te3e#te$ %o# u#38#,3o 'e es1uer0o$ e-,t#'o ( (e#t,tu' e ,#e1,%,e#%, 'e (s %t,-,''es$ re'u%,e#'o

(os %ostos e ,#%re3e#t#'o ( "ro'u%t,-,''.

CUADRO NH 5DISTRI!UCIÓN A!SOLUTA PORCENTUAL EN RELACIÓN A"LAS DE!ILIDADES INTERNAS DEL DEPARTAMENTO DEPLANIFICACIÓN PRESUPUESTO DEL I.U.T. CARÚPANO ALTERNATIVA VALOR VALOR


oco recurso

tecnológico 1' '59

Capacitación de los

**.AA 1; 339


42/48

TT0 3; 1;;9


L 36or8 'e (os e#%uest'os ?@$ %o#s,'er 4ue ( "r,#%,"( 'e&,(,'' 4ue

%o&r -,' e# e( 'e"rt3e#to ( %u( "erte#e%e#$ es ( es%se0 'e re%ursos

te%#o(/,%os$ 1%tor este 3u6 'eter3,##te e# to'o "ro%eso '3,#,strt,-o= "ues (

"so 4ue -#0 ( (o&(,0%,/# e ,3"(e3e#t%,/# 'e ;err3,e#ts te%#o(/,%s e#

u# or#,0%,/#= (os 4ue #o (o ,3"(e3e#te#$ "ue'e# 'e s(,r 'e %o3"ete#%, 6 e# e(

%so 'e u# %s 'e estu',os su"er,ores$ %orre# e( r,eso 'e #o %u3"(,r %o# (s

e,e#%,s 'e u# er ,##o-'or e# 'o#'e se re4u,ere t#to "erso#( es"e%,(,0'o 6%tu(,0'o$ %o3o e4u,"os 4ue "er3,t# -#0r 6 (orr ( e1,%%, 'e (s (&ores

re(,0's 'e#tro 'e %' 'e"rt3e#to.

E# ese 3,s3o or'e# 'e ,'es$ e( 'e (os e#%uest'os o",## 4ue (

%"%,t%,/# 'e( Re%urso


43/48

CUADRO NH DISTRI!UCIÓN A!SOLUTA PORCENTUAL EN RELACIÓN A"LAS DE!ILIDADES ETERNAS DEL DEPARTAMENTO DEPLANIFICACIÓN PRESUPUESTO DEL I.U.T. CARÚPANO ALTERNATIVA VALOR VALOR


#o e6iste

2eed ac ; ;9

@al )anejo

de infor)ación 11 359


E( 3( 3#e7o 'e ,#1or3%,/# es %o#s,'er'o "or e( 'e ( "o&(%,/#

%o3o e( 1%tor eter#o 4ue 'e&,(,t e( "ro%eso 'e "(#,1,%%,/# "resu"uestr, e# e(

I.U.T. Cr!"#o= No o&st#te$ ( 36or8 'e e((os ?@ %o#s,'er 4ue ( 1(( e# (os

%#(es 'e ( %o3u#,%%,/# es e( 1%tor eter#o "r,#%,"( 4ue 'es3e7or ( %(,'' 'e(

"ro%eso 'e "(#,1,%%,/# "resu"uestr, e# est %s 'e estu',os su"er,ores.

Cu#'o (os %#(es 'e %o3u#,%%,/# 1((# e# %u(4u,er or#,s3o o e3"res$

se %orre e( r,eso 'e 4ue (os o&7et,-os "(#te'os se 'es-,rt!e# 'e ( re(,'' 6 "or

e#'e #o se %u3"(# 'e( to'o. To'o esto 'e"e#'e 'e ( ere#%, o %o#tro( 4ue se (e


44/48

e7er0 ( "ro%eso %o3o t(= 6 ( e,e#%, 'e e1,%%, 4ue se (e "(,4ue (os 7e1es 'e

'e"rt3e#tote e#%r'os 'e re#',r 6 su3,#,strr ,#1or3%,/# ( 'e"rt3e#to 'e

"(#,1,%%,/# 6 "resu"uesto$ "r 4ue este e#to#%es$ se %"0 'e %u3"(,r sus

o&7et,-os 'e 3#er e1,%0 6 'e#tro 'e (os ("sos e,,'os.

CUADRO NH DISTRI!UCIÓN A!SOLUTA PORCENTUAL EN RELACIÓN A"LAS POSI!LES #ERRAMIENTAS PARA MEJORAR EL PROCESO DEPLANIFICACIÓN PRESUPUESTARIA ALTERNATIVA VALOR VALOR


Tecnológicas 3; 1;;9

0egales ; ;9


E( G** 'e (os e#%uest'os %o#s,'er# #e%esr, ( ,#%or"or%,/# 'e

3e7ores ;err3,e#ts te%#o(/,%s "r "o'er s8 %u3"(,r %&(,'' 6 'e u#

3#er 32s e1,%,e#te$ %o# (os re4u,s,tos so(,%,t'os "or (s ,#st#%,s su"er,ores.

Se "ue'e o&ser-r e# e( %u'ro 4ue #te%e'e este "2rr1o$ 4ue ( "o&(%,/#

e#%uest'$ 'e3#' ( ,3"(e3e#t%,/# 'e ;err3,e#ts te%#o(/,%s 4ue "er3,t#

3e7orr e( "ro%eso 'e( %u( se ; -e#,'o trt#'o to'o este tr&7o ,#-est,t,-o.


45/48

CAPITULO V

CONSLUSIONES RECOMENDACIONES

C,/%,/'

A#(,0#'o e( resu(t'o 'e( estu',o 'e( "ro&(e3$ (os o&7et,-os$ e( ,#stru3e#to

"(,%'o 6 e( #2(,s,s 'e (os resu(t'os rro7'os= se "ro'u7ero# (s s,u,e#tes%o#%(us,o#es:

L 1(t 'e ,#1or3%,/# "or "rte 'e (os otros 'e"rt3e#tos re%&' e# e(

De"rt3e#to 'e P(#,1,%%,/# 6 Presu"uesto e# e( I.U.T. “J%,#to N-rro

-((e#,((” e# Cr!"#o$ ;%e 4ue este "ro%eso se 'es-,rt!e 'e ( re(,'' 6

"or e#'e #o se ((e-e %&o u# e1,%,e#te "(#,1,%%,/# "resu"uestr,$ o %o3o

se (e %o#o%e ;or$ Presu"uesto "or Pro6e%to.

A%tu(3e#te$ ( %o3u#,'' u#,-ers,tr, #o es to3' e# %ue#t ( ;or 'ere(,0r este ,3"ort#te "ro%eso$ 'e#tro 'e ',%; %s 'e estu',os su"er,ores.

De#tro 'e (o 4ue se "ue'e 3e#%,o#r$ #o e,ste u# %(s,1,%%,/# 'e

#e%es,''es "or "r,or,''es$ (o 4ue #o "er3,te u# %(r -,s,/# 'e %u(es so#

(s 4ue 3er,t# ser %u&,erts 'e 3#er ,#3e',t 6 %u(es "ue'e# es"err.

No e,ste u# %o#tro( #, or#,0%,/# 'e( "ro%eso$ 'e#tro 'e( 'e"rt3e#to 'e

P(#,1,%%,/# 6 Presu"uesto 'e( I.U.T. Cr!"#o. Lo 4ue or,,# 4ue (s

1u#%,o#es ((8 'ese3"e9's$ se 3o',1,4ue# u# "o%o %o# res"e%to 'e (

re(,''.

Los re%ursos te%#o(/,%os 7ue# u# ""e( "re"o#'er#te e# e( "ro%eso 'e

"(#,1,%%,/# 6 "resu"uesto$ "ues so# u# ;err3,e#t 4ue "er3,te# 1%,(,tr

(s %t,-,''es$ re'u%,r t,e3"o 6 es1uer0o e# %u#to (os "ro%esos


46/48

'3,#,strt,-os 'e#tro 'e est %s 'e estu',os= "ero (3e#t&(e3e#te$ (

"re%er (o 4ue e,ste# ((8$ #o so# (os 32s 'e%u'os o so# 3u6 es%sos.

R',>'/1,/'

Co# ( 1,#(,'' 'e %o#trrrestr (os e1e%tos 4ue or,,## (s 1((s 4ue se

"rese#t# e# este 'e"rt3e#to$ 6 s8 so(-e#tr ( "ro&(e32t,% e,ste#te$ e( ru"o

'e ,#-est,%,/# ; 'eter3,#'o ;%er (s s,u,e#tes suere#%,s:

No e%(u,r #,#!# se%tor 'e( "ro%eso 'e "(#,1,%%,/# 6 "resu"uesto 'e est

%s 'e estu',os "r 4ue se (ore# es%u%;r 6 te#'er to's (s #e%es,''es

e,ste#tes 'e#tro 'e ( 3,s3.

Me7orr e( s,ste3 'e ,#1or3%,/# 4ue e,ste e#tre (os 'e"rt3e#tos 4ue se

re(%,o## %o# e( 'e P(#,1,%%,/# 6 Presu"uesto "r 4ue #o e,st# -%,/ 'e

,#1or3%,/# ( ;or 'e "ro6e%tr.

Est&(e%er "r,or,''es ( ;or 'e "resu"uestr "r 4ue #o 4ue'e #,#u#e"e%tt,- s,# %u3"(,r.

C"%,tr ( "erso#( 4ue (&or e# est 'e"e#'e#%, e# %u#to ( ut,(,0%,/#

6 3#e7o 'e (os re%ursos te%#o(/,%os$ %o# ( ,#te#%,/# 'e 3e7orr e# t,e3"o

6 e1e%t,-,'' (s o"er%,o#es ;e%;s e# est 'e"e#'e#%,.


47/48

!I!LIOGRAFÍA

Ber#( T. Cesr A. ?)***@. Meto'o(o8 'e ( I#-est,%,/# Pr

A'3,#,str%,/# 6 E%o#o38. Perso# E'u%t,o#. Co(o3&,. Le'. S#t >e Boot2.

Co#st,tu%,/# 'e ( Re"!&(,% Bo(,-r,# 'e Ve#e0ue(. %et O1,%,( NQ

+.+ 'e( ) 'e Mr0o 'e )***. E7e3"(r rtu,to. GKKK. Pr,3er E',%,/#. Cr%s.

.((ser%;.%o3HE( 35to'o est'8st,%o e# ( ,#-est,%,/# 35',%. +W e'.

M'r,'. E',tor,( C,e#%,.

,##%,er 'e( Se%tor P!&(,%o. %et N

.*)K 'e >e%;: *+ 'e se"t,e3&re 'e ).***.

Le6 Or2#,% De( R5,3e# Presu"uestr,o De%reto NQ G+ 'e 1e%; ) 'e

7u#,o 'e GKKK. %et O1,%,( NQ +.+ Etror',#r,o 'e 1e%; )K 'e 7u#,o 'e GKKK.

N-rro E$ Mr%#o$ 6 L Ros Is,'ro ?)**G@ “Estrte,s A'3,#,strt,-s

4ue Per3,t# Me7orr e( Pro%eso 'e P(#,1,%%,/# Presu"uestr, e# e( I.U.T. J%,#to N-rro V((e#,((.”. IUT. Cr!"#o.

O1,%,# N%,o#( 'e Presu"uesto. Presu"uesto "or Pro6e%to. &r,( ).**+


48/48

S(,#'$ Ne,( ?GKK@ M5to'os 'e I#-est,%,/#. Pre#t,%e

analisis formulaciòn presupuesto del iut

Documents