Análisis de la sostenibilidad financiera de la Universidad Nacional de Costa Rica en el periodo 2015-2020
Fecha
2020
Autores
Calderón Brenes, Karol
Noguera García, Ingrid
Rodríguez Ortiz, Danny
Víquez Núñez, Alexandra
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Editor
Universidad Nacional, Costa Rica
Resumen
La situación económica que vive la Universidad Nacionalde Costa Ricano es la mejor actualmente, factores internos y externos han hecho que se ponga en duda la sostenibilidad financiera de la institución, los ingresos de la universidad se han visto disminuidos en los últimos años, lo cual ha complicado más la elaboración del presupuesto de egresos, en donde algunas cuentas aumentan de manera continua anualmente, lo anterior ha obligado a las autoridades universitarias a realizar ajustes presupuestarios para cubrir los egresos adecuadamente. Asimismo, existe unainadecuadaejecución presupuestaria interna por parte de las unidades, lo que eleva el superávit universitario el cual es seriamente cuestionado y que podría ser tomado por el Gobierno Central de acuerdo conlo establecido en la Ley 9635, en caso de darse, pondría en serios aprietos la sostenibilidad financiera de la universidad. Sumado a lo anterior, la situación actual del país, bajo el contexto de pandemia y de recesión económica se ha cuestionado la labor de algunas instituciones públicas incluidas las universidades, por lo que buscar una eficiencia interna es clave para xiievitar posibles recortes económicos futuros y mantener la sostenibilidad de la UNA en el tiempo.
The economic situation that the National University of Costa Rican is experiencing is currently the best, internal and external factors have caused the financial sustainability of the institution to be questioned, the income of the university has been diminished in recent years, which has more complicated the elaboration of the expense budget, where some accounts increase continuously annually, the above has forced the university authorities to make budgetary adjustments to adequately cover the expenses. Likewise, there is an inadequate internal budget execution by the units, which raises the university surplus, which is seriously questioned and could be taken by the Central Government in accordance with the provisions of Law 9635, if it occurs, it would put in serious trouble. the financial sustainability of the university. In addition to the above, the current situation in the country, in the context of the pandemic and economic recession, has called into question the work of some public institutions, including universities, so seeking internal efficiency is key to avoiding possible future economic cuts and maintaining UNA's sustainability over time
The economic situation that the National University of Costa Rican is experiencing is currently the best, internal and external factors have caused the financial sustainability of the institution to be questioned, the income of the university has been diminished in recent years, which has more complicated the elaboration of the expense budget, where some accounts increase continuously annually, the above has forced the university authorities to make budgetary adjustments to adequately cover the expenses. Likewise, there is an inadequate internal budget execution by the units, which raises the university surplus, which is seriously questioned and could be taken by the Central Government in accordance with the provisions of Law 9635, if it occurs, it would put in serious trouble. the financial sustainability of the university. In addition to the above, the current situation in the country, in the context of the pandemic and economic recession, has called into question the work of some public institutions, including universities, so seeking internal efficiency is key to avoiding possible future economic cuts and maintaining UNA's sustainability over time
Descripción
Palabras clave
UNIVERSIDAD NACIONAL (COSTA RICA), SOSTENIBILIDAD, SUSTAINABILITY, FINANZAS, FINANCE, GESTION FINANCIERA, FINANCIAL MANAGEMENT, PRESUPUESTO, BUDGET