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    Análisis financiero del costo de sostenibilidad de estudiantes de educación superior pública en Colombia: Estudio de caso Universidad Nacional

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    Date

    2015

    Author

    Díaz Bautista, Natalya Alexandra
    Yanquen Herrera, Cindy Magaly
    Bernal Báez, Jesús Nolberto

    Director de tesis

    Rodríguez Zambrano, Hernando

    Citación

           
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    TY - GEN T1 - Análisis financiero del costo de sostenibilidad de estudiantes de educación superior pública en Colombia: Estudio de caso Universidad Nacional AU - Díaz Bautista, Natalya Alexandra AU - Yanquen Herrera, Cindy Magaly AU - Bernal Báez, Jesús Nolberto Y1 - 2015 UR - http://hdl.handle.net/11396/4119 AB - The personal growth of person becomes ever more important, especially in the professional field, so that education is a relevant element in human’s life. It has been disrupted through Colombian history by the allocation of resources to public universities. This research aims to determine the annual cost of a student sustainability of higher education in Public University, through the analysis of the national budget in comparison with the budget execution of the National University, using quantitative methods with descriptive statistics. After analyzing the information, it was determined that the cost for the year 2013 was $ 10,393,977 at the National University, while the budget of the Nation value per student was $ 4,373,532 for the same year, so that the university had to supply 58% of this cost with their own income. So, with the analysis and data collected in the investigation, it was concluded and approved the initial hypothesis where it was determined that the resources provided by the state are insufficient to cover the costs necessary for the fulfillment of the proposed mission of the university in Colombia. ER - @misc{11396_4119, author = {Díaz Bautista Natalya Alexandra and Yanquen Herrera Cindy Magaly and Bernal Báez Jesús Nolberto}, title = {Análisis financiero del costo de sostenibilidad de estudiantes de educación superior pública en Colombia: Estudio de caso Universidad Nacional}, year = {2015}, abstract = {The personal growth of person becomes ever more important, especially in the professional field, so that education is a relevant element in human’s life. It has been disrupted through Colombian history by the allocation of resources to public universities. This research aims to determine the annual cost of a student sustainability of higher education in Public University, through the analysis of the national budget in comparison with the budget execution of the National University, using quantitative methods with descriptive statistics. After analyzing the information, it was determined that the cost for the year 2013 was $ 10,393,977 at the National University, while the budget of the Nation value per student was $ 4,373,532 for the same year, so that the university had to supply 58% of this cost with their own income. So, with the analysis and data collected in the investigation, it was concluded and approved the initial hypothesis where it was determined that the resources provided by the state are insufficient to cover the costs necessary for the fulfillment of the proposed mission of the university in Colombia.}, url = {http://hdl.handle.net/11396/4119} }RT Generic T1 Análisis financiero del costo de sostenibilidad de estudiantes de educación superior pública en Colombia: Estudio de caso Universidad Nacional YR 2015 LK http://hdl.handle.net/11396/4119 AB The personal growth of person becomes ever more important, especially in the professional field, so that education is a relevant element in human’s life. It has been disrupted through Colombian history by the allocation of resources to public universities. This research aims to determine the annual cost of a student sustainability of higher education in Public University, through the analysis of the national budget in comparison with the budget execution of the National University, using quantitative methods with descriptive statistics. After analyzing the information, it was determined that the cost for the year 2013 was $ 10,393,977 at the National University, while the budget of the Nation value per student was $ 4,373,532 for the same year, so that the university had to supply 58% of this cost with their own income. So, with the analysis and data collected in the investigation, it was concluded and approved the initial hypothesis where it was determined that the resources provided by the state are insufficient to cover the costs necessary for the fulfillment of the proposed mission of the university in Colombia. OL Spanish (121)
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    Palabras clave

    Costos de sostenibilidad
    Presupuesto
    Educación superior
    Presupuesto - Universidad Nacional de Colombia
    Análisis financiero
    Universidades - Contabilidad de costos
    Finanzas
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    Abstract

    El crecimiento personal del hombre cada vez toma mayor importancia, sobretodo en el ámbito profesional, por lo que la educación es un elemento relevante en la vida del ser humano y se ha visto perturbado a través de la historia colombiana por la baja asignación de recursos a las universidades públicas. La presente investigación busca determinar el costo de sostenibilidad anual de un estudiante de educación superior en Universidad Pública, a través del análisis del presupuesto de la nación comparativamente con la ejecución presupuestal de la Universidad Nacional, utilizando métodos cuantitativos con estadísticas descriptivas. Después de analizada la información se determinó que dicho costo para 2013 era de $10.393.977 en la Universidad Nacional, mientras que el valor presupuestado de la Nación por estudiante fue de $4.373.532 para el mismo año, es decir que la universidad tuvo que suplir el 58% de este costo con ingresos propios. Así, con los análisis y datos recolectados en la investigación se concluye y se aprueba la hipótesis inicial en donde se determina que los recursos entregados por el Estado son insuficientes para cubrir los costos necesarios para el cumplimiento del objeto misional de la Universidad en Colombia.

    Abstract

    The personal growth of person becomes ever more important, especially in the professional field, so that education is a relevant element in human’s life. It has been disrupted through Colombian history by the allocation of resources to public universities. This research aims to determine the annual cost of a student sustainability of higher education in Public University, through the analysis of the national budget in comparison with the budget execution of the National University, using quantitative methods with descriptive statistics. After analyzing the information, it was determined that the cost for the year 2013 was $ 10,393,977 at the National University, while the budget of the Nation value per student was $ 4,373,532 for the same year, so that the university had to supply 58% of this cost with their own income. So, with the analysis and data collected in the investigation, it was concluded and approved the initial hypothesis where it was determined that the resources provided by the state are insufficient to cover the costs necessary for the fulfillment of the proposed mission of the university in Colombia.
    URI
    http://hdl.handle.net/11396/4119
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