To this end, the accounting procedures constitute a series of precise actions that are carried out repetitively according to the administrative, accounting and operational needs of the organizations or institutions, both public and private, in carrying out their activities, in which the purposes and objectives of the company are taken as a starting point, in order to design a system in perfect correlation between the objectives, the available financial resources, periodic reports and the control process, for the good progress of the same.
It should be noted that all these procedures are taken into consideration in the execution of the administrative function in companies or commercial organizations, but also in the educational field, and specifically in universities, since they must and must be handled within their administrative area processes or procedures that allow them to comply with the guidelines or policies established by their internal authorities.
Therefore, the need to adapt to new changes and the new way of conceiving universities makes the project budget a determining factor to achieve excellence in the financial management of these organizations. At this point, the leadership function carries a series of responsibilities that, if not taken into account correctly, can lead to major problems in the internal administrative process of the universities and miss the objectives of administrative management.
For this purpose, it is pertinent to indicate that a quality administrative management is one that, in the teacher's opinion, allows continuous improvement and optimization in the use of financial resources so that the universities operate under a professional perspective, allowing their growth and development.
In this regard, Olmos, C. (2009) points out that "… the financial management of companies, and the functions within them are framed, is one of the most critical aspects of business management." Hence, it is important to analyze in the context of this study two basic processes, budget planning and control; which within the Bolivarian University of Venezuela (UBV) - Valles del Tuy headquarters, have faults that bring with them administrative delays and do not allow providing solutions to all the needs of this university.
By virtue of this appreciation, it is appropriate to indicate that the budget planning process is critical in the UBV - Valles del Tuy headquarters, since it is the tool that allows it to fulfill its mission in the short term, since this process prepares or establishes detailed plans, usually one year, for the functions, activities, and departments of the institution, however, the teacher points out that in its character of university with its fundamental principles of equity, equality, transparency and social justice, the UBV, it grows rapidly in relation to the years after its creation in 2004, 2005, 2006, and currently continues its organizational development establishing structures and departments that operationalize fundamental administrative functions in all public institutions,which demand a bigger budget.
It also indicates that within the administration direction of the UBV-Valles del Tuy headquarters, other dependencies that make financial life converge and that despite efforts to maintain good management, they do not receive items from the main headquarters independent budgetary budgets, which together with the continuous acceleration of this house of studies, means that processes that are essential in the area of financial administration are omitted.
Based on this affirmation, the present study is oriented to the search of strategies that improve the budgetary financial management that exist in the Bolivarian University of Venezuela - Valles del Tuy headquarters. In such a way that, for the aforementioned reasons, the problem to be solved is specified as follows: How to improve the budgetary financial management per project at the UBV-Valles del Tuy headquarters, to cover the institution's operating expenses?
All the aforementioned leads to designing the present system of objectives:
Overall objective
Implement administrative strategies that optimize budgetary financial management for projects at the Bolivarian University of Venezuela - Valles del Tuy Headquarters in order to improve their financial processes through effective decision-making at the managerial level.
Specific objectives
1. Identify in the theoretical framework of reference the elements that make it possible to form financial administrative strategies that optimize project budget management at the Bolivarian University of Venezuela - Valles del Tuy campus.
2. Identify the financial administrative processes that are carried out at the Bolivarian University of Venezuela - Valles del Tuy Headquarters to comply with project budget management.
3. Design financial administrative strategies that optimize financial management
budget for projects at the Bolivarian University of Venezuela - Valles del Tuy headquarters in order to improve their financial processes through effective decision-making at the managerial level.
In this way, the following hypothesis is proposed: If administrative strategies are designed to maximize the financial resources that cover the basic needs of the UBV-Valles del Tuy axis, in the Tomás Lander municipality, it is possible to contribute to the improvement of its financial management by project.
Regarding the group of tools used in the research for data collection, the following are mentioned: the survey, the questionnaire, the interview and the documentary review. Finally, the research culminated in the design and proposal of administrative strategies, aimed at improving budgetary financial management per project that exists at the Bolivarian University of Venezuela - Valles del Tuy headquarters.
In order to achieve the proposed objectives, the analysis of all the information collected was carried out, and it was carried out following the scheme designed in the common thread, shown in Figure 1.
It is important to indicate that all the information collected and analyzed during the research, allowed us to conclude that the new way of budgeting in Venezuelan universities is an advance in the financial world, but undoubtedly any change requires a deep study of it. and the training of the people involved in order to guarantee their execution and the achievement of the objectives of the established goals. Furthermore, institutionalized mechanisms are essential for universities to adopt the best routes in order to satisfy the requirement to present the budget under the parameters of a new technique, and thus reduce the administrative errors that exist in these institutions and manage to develop a behavior that allows them to successfully respond to regulatory bodies,but evidently, the adoption of budgets for centralized projects and actions must and must be known by all those involved in the administrative area of the universities, since knowledge of this new form of financial management merits its management and Adequate processes in order to avoid administrative delays that, in the end, will allow us to provide solutions to all the needs of university campuses.They will allow us to provide solutions to all the needs of university campuses.They will allow us to provide solutions to all the needs of university campuses.
However, the study reflected the absence of an administrative strategy that favors financial budgetary management and contributed to developing financial processes in an effective way.Efficient, it was consistent with the principles of public administration, as well as the lack of a lack of a manual of norms and procedures that allows developing budgetary administrative processes by projects; the absence of information about how these processes should be carried out and the activities related to the budgetary procedures, as well as the need for training of the coordinators and heads of units on the subject and as a launching point the little communication that exists by the project managers (Caracas) to the project managers valleys of Tuy. All these deficiencies have a negative impact on the administrative process according to the results of the instruments and the direct opinion of the interviewees.
After analyzing all the information resulting from the application of the instruments, the researcher was able to determine that the most notable administrative needs projected by them are:
1. Establish within the UBV - Valles del Tuy, a set of policies and strategies aimed at promoting financial and budgetary execution by projects that allow the Coordinators and heads of units to strengthen and appropriate the information and financial resources necessary to achieve the goals set out in the Annual Institutional Operational Plan.
2. Promote the financial-execution by projects through the training or training for all the directive personnel (coordinator, or heads of units, with which they can be able to discuss, plan, organize, execute and in turn request resources before their project managers (Caracas) to favor the UBV axes valleys of Tuy, to cover their minimum administrative needs.
3. Maintain effective communication within the UBV - Valles del Tuy axis, so that all those involved in the process work together towards the search, definition, analysis and solution of problems, as well as in tactical and strategic decision-making, insofar as they attend to and develop the financial-budget they have.
4. Improve and achieve the consistent application of the guidelines issued by the central government, especially, the Organic Law on Financial Administration of the Public Sector (2003) to execute and apply the financial-budget for projects and to produce the pertinent synergy between the project managers from Caracas and Valles del Tuy, in order to eliminate deficiencies and thus give way to a constant transformation in the collective search for administrative solutions to problems and a joint projection of the main strategic decisions that UBV valles del Tuy needs, regarding the annual Operational plan, the budget and the finances to fulfill its objectives and established goals.
Summarizing this part of the research carried out, it is indicated that the changes and transformations that finances in Venezuela are undergoing, with respect to the budgetary execution by projects, require the annulment of the previous paradigms of budgetary execution by programs, which did not form coordinators nor responsible or appropriate heads of units of the necessary knowledge to execute the budget, especially with capacity of relevance and without losing the quality of management through the training required for the levels of management that are necessary in the administration of financial resources, to carry out the plans of the Venezuelan government framed in the socialism of the 21st century.
Based on the foregoing, the proposal aims to provide the UBV - Valles del Tuy headquarters with administrative strategies that help it optimize its budgetary financial management, therefore the following objectives were considered for their design:
- Organize the heads of projects and group objects of study, so that they identify with this new technique and guarantee the achievement of the project budget, not only to fulfill their duties, but also to enforce it. and do it beyond the expected goals.
- Benefit the coordinators and heads of units with the system and the budget process by project, and reject the administrative disinformation that breaks with what is established in the LOAFSP and support the development of the UBV - axis valleys of Tuy, in terms of innovative working methods that support decision-making at the managerial level and increase administrative commitment.
- Promote the personnel training process, in order to form a board and a trained organization that supports the project budget and fosters the organizational talent and professionalism of those who make life in the UBV eje-valles del Tuy, all aimed at achievement of the objectives set.
- Propose timely, effective and efficient solutions that tend to knock down obstacles, break paradigms and provide better performance in decision-making for the resolution of conflicts arising from the new technique of project budgeting.
- Encourage feedback since the coordinators and heads of units must learn to develop and circulate the budget information so that it becomes public knowledge and thus guarantee administrative financial transparency for the achievement of the institutional annual operating plan.
In view of the aforementioned, in order to design the necessary administrative strategies for the realization or execution of the financial budget for projects, the author considered it appropriate, in the first place, to prepare the organization's diagnosis in order to be aware of the weaknesses that exist in the headquarters UBV Ejevalles del Tuy, which was executed as indicated in the previous chapter using the SWOT matrix, a complementary method of the Strategic Management, which helps determine, as Serna (2008) points out, whether the organization is capable of performing in her environment, hence with this method or analysis related to the subject, the teacher will thus be able to develop strategies to mitigate or eliminate the problems found.
By virtue of the aforementioned strategy No. 1, it arises from the opportunity of Information available at the State level on the technique of project budgeting, not managed at headquarters by the Directors and Heads of Units although they are committed to assume the responsibilities of the Budget Execution for projects and the principles of public administration, which forces the application of the tactic indicated in table 1.
Strategy 1: Maxi-maxi strategy: F1 O3
Improve the administrative system for the execution of the project budget in the UBV Eje-Valles del Tuy that must be followed by the coordinators and heads of units, to favor decision-making with respect to it, following administrative principles.
Table 1. Activity plan strategy 1.
In this same order of ideas, strategy N ° 2 starts from the lack of training that negatively influences the budgetary financial process per project, activities that have the support of the National Executive through the ordinary income approved in the budget. UBV and extraordinary through additional credits, in which the resources for the training and training of personnel are immersed, an item established for this purpose.
To this end, the aforementioned strategy is designed, as shown in Table No. 2.
Strategy 2: Mini-Maxi Strategy: D3 O1:
Increase the training and training processes of the coordinators and heads of units in the planning-budget-administration and finance areas to strengthen the leadership of the UBV-valleys of Tuy.
Table 2. Plan of activities, strategy 2.
In relation to the last strategy, it was evident through the SWOT analysis, the Lack of Information on how the administrative processes should be carried out and the activities related to the budgetary procedures by project, together with the Lack of synergy in the administrative processes between the Caracas Headquarters and Valles del Tuy, leads to the following Strategy No. 3 (See table 3):
Strategy 3: Mini-Mini Strategy: D2 A4
Proposal for the elaboration of a manual of norms and procedures for the execution of the financial budget for projects that is addressed to the coordinators and heads of units to improve the internal information system in the Valles del Tuy UBV and serve as a connection to the UBV Caracas headquarters for the best functioning of administrative processes.
Table 3. Activity plan strategy 3.
General conclusions
1. The manager, director or financial administrative coordinator has several areas of work under his charge, first of all deals with the optimization of the administrative process, the management of the company or institution and inventory, and the entire financial administration process of the organization. In addition, within its functions it applies the analysis of the financial aspects of all decisions; in the amount of investment necessary to achieve the expected goals. On the other hand, it must project, obtain and use funds to finance the operations of the organization and maximize its value. Likewise, you must comply with the administrative process of organizing, directing, coordinating and controlling all administrative activities related to your area.
2. Depending on the financial administrative needs of the UBV headquarters - Valles del Tuy, based on the principles of financial administration and those indicated in the Constitution and other special laws that regulate the matter, it is necessary:
- Implement administrative strategies that allow optimizing the financial budget for projects to achieve an efficient, effective, transparent, responsible, inclusive process, which is adapted to the needs of the group and that provides accountability, honest, clear, and in harmony with the guidelines required by the revolutionary process.
3. Achieve the proper use of human resources in the administrative area, through training, training and adequate knowledge management, which enhances the intangible human talents that exist at headquarters.
4. The analysis of the results of the SWOT matrix and the elaboration of the strategies allowed us to conclude the need for the development and implementation of a manual of administrative norms and procedures that facilitate management.
5. Finally, by means of the survey and interview applied in the investigation, it was possible to detect that at the UBV headquarters - Valles del Tuy, most of the coordinators or heads of units are teachers, with certain exceptions, but they are not administrators themselves, so that training focused on the administrative area is warranted, that provides them with the necessary tools to carry out their administrative functions with the skills and abilities that this professionalization requires for the best achievement of administrative management.
