UNIVERSIDAD NACIONAL EXPERIMENTAL DE LOS LLANOS

OCCIDENTALES “EZEQUIEL ZAMORA·

VICERRECTORADO DE PLANIFICACIÓN Y DESARROLLO SOCIAL
COORDINACIÓN DE ÁREA DE POSTGRADO
MAESTRÍA EN GERENCIA PÚBLICA

BUDGET MANAGEMENT CONTROL INDICATORS. UNIT OF BUDGET OF THE

VICE-DIRECTORATE OF PLANNING AND SOCIAL DEVELOPMENT. VPDS.
UNELLEZ. STATE BARINAS.

Author: Luis Alfredo Carrillo

Tutor: Prof. Perdomo, José
YEAR: 2018
ABSTRACT

The management indicators are units of measure that allow controlling deviations
between the executed and planned; It is distinctive to indicate the degree of
fulfillment of the mission or action entrusted. This study presents the Control
Indicators Analysis of the budgetary management in the Budget Unit of the Vice-
Rectorate of Social Planning and Development of the National Experimental
University of the Western Plains "Ezequiel Zamora" Barinas, identifying those
applied by the Unit, describing them, knowing the managerial criteria and
distinguishing the critical knots in the control of the budgetary management for an
effective control. It has its line of research in Business and Social Management, it
is framed in a descriptive, documentary and field research, and a non-experimental
design. The population was composed of 18 officials, to whom a questionnaire
containing eighteen (18) items was applied, the reliability analysis of Cronbach's
Alpha yielded 0.979. As a result, 77.8% assume that the budget is almost never
prepared according to the needs of the Administrative Unit that will execute it.
66.7% almost never the official of the Budget Unit is co-responsible with the
approval of the budget items of the expenditure budget. There are some critical
nodes in the control of budgetary management in the Budget Unit of the VPDS-
Barinas of the National Experimental University of the Western Plains "Ezequiel
Zamora" unknown to some officials assigned to this administrative unit due to the
secrecy in the management of the resources.
 
Keywords: Management Indicators, Budget Management Control, Budget, Critical
Knots.