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

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.