Variables of the analysis of the efficiency and effectiveness of public spending in Cuban universities.

Abstract

In Cuba, a Financial Administration System properly designed for universities is applied as part of the Financial Economic Management Model, which has among its constituent elements the analysis of the execution of budgetary expenditure, but the designed methodology does not link the fulfillment of the strategic objectives. of these organizations with efficiency in the use of budgetary resources. In this context, the objective of this study was to determine the efficiency and effectiveness variables for the analysis of public spending in Cuban universities.  The study carried out corresponded to a mixed, non-experimental approach research, where the starting point was the definition of variables, recognizing that it is a widely used method for defining indicators. A methodological procedure composed of two steps is designed: The first consisted of determining the variables by studying publications on the subject using the content analysis technique and in the second the verification of the variables determined in the previous step was carried out. based on the academy – praxis binomial by experts from Cuban higher education. Among the main techniques used are content analysis, descriptive statistics and determination of agreement between experts. As a result, 11 efficiency and 22 effectiveness variables were determined and conceptualized. Finally, it is concluded that the determination of these variables constitutes a premise for the design of efficiency and effectiveness indicators in this sector.