Budget for Results in Investment Management of the National University of the Altiplano, period 2011-2020

Abstract

The objective of the research was to determine the results obtained in investment management, with the application of the Budget for Results in the execution of capital expenditures at the National University of the Altiplano, between the years 2011 and 2020. In the methodological process, has used the basic model of budgeting for results, which is based on the link between the allocation of resources and performance information, being important to obtain information on the objectives or results that have been proposed in the projects linked to expenses capital. In addition, the results chain model has been used; as well as the effectiveness and efficiency indicators achieved in the investment projects. It was possible to demonstrate that in the results chain model, each one of the investment projects of the university, selected as representative, in the input link had guaranteed budget allocation and the necessary resources; they fulfilled the link of activities transforming inputs into products; giving rise to the third link that is expressed in the generation of the product with the conclusion and delivery of the project to the user population; each of the projects is in operation, achieving the objective or expected result; with the exception of the project Improvement of Academic Services in Basic, Computer and Virtual Training in Professional Schools, which has only reached the third link that refers to the generation of the product.