Economic evaluation through a model of budget planning for the University of Guantanamo Medical Science

Abstract

This scientific research aims to present a model of strategic transformation in economic and financial management for the University Of Medical Sciences Of Guantánamo through the implementation, and application of the system of budgets planned by programs, objectives and activities. It explores the scientific thinking of different accounting schools, both nationally and internationally and draws guidelines for the application of the technique of predictive accounting from what it must ensure, objectives of this system, requirements it has and directions it supports. It describes general procedures of this system that underlies the bases of this work and is shown in annexes, as well as schemas of the integral process of the accounting-financial planning and the synopsis of the development of the planning as well as the draft calendar for the implementation and implementation of the model.