Apoyo a la gestión de pagos para una universidad pública: propuesta de un modelo multicriterio constructivista

  • Vinicius Abilio Martins UNIOESTE - Universidade Estadual do Oeste do Paraná UFSC - Universidade Federal de Santa Catarina
  • Sandra Rolim Ensslin UFSC - Universidade Federal de Santa Catarina
  • Leonardo Ensslin Universidade do Sul de Santa Catarina – UNISUL
Palabras clave: Gestión de pagos y efectivo, universidades, evaluación del desempeño, enfoque constructivista, metodología MCDA-C

Resumen

Esta investigación tuvo como objetivo construir un modelo multicriterio de apoyo a la decisión constructivista, para evaluar el desempeño y el apoyo de las decisiones relacionadas con la gestión de pagos de la Universidad Federal de la Integración Latinoamericana (Unila), en Brasil. Con este fin, hemos seleccionado la metodología multicriterio de apoyo a la decisión constructivista (MCDA-C). Por medio de entrevistas semiestructuradas, se construyeron 17 criterios (indicadores), lo que permite una evaluación general de los resultados e indicó 21,89 puntos (en una escala de 0 a 100). En 6 de los 17 criterios, la Unila tiene un rendimiento inferior de las expectativas del decisor (Jefe de Coordinación de Contabilidad y Finanzas). Con el fin de mostrar cómo el modelo puede apoyar las decisiones de gestión de pagos, se ilustra el proceso de creación de acciones de mejora. El modelo construido ha incorporado aspectos únicos de la Unila y ampliado las posibilidades de evaluación de desempeño y apoyo a decisiones relacionadas con la gestión de pagos, que no estaba previamente en la literatura.

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Cómo citar
Martins, V. A., Ensslin, S. R., & Ensslin, L. (2018). Apoyo a la gestión de pagos para una universidad pública: propuesta de un modelo multicriterio constructivista. Revista Facultad De Ciencias Económicas, 26(2), 61-83. https://doi.org/10.18359/rfce.2855
Publicado
2018-06-30
Sección
Artículos