Contaduría Pública · 2026
Análisis del ciclo presupuestal en Colombia con el fin de comprender su impacto en la administración y control de los recursos públicos.
Solo ficha. El repositorio marca este trabajo como «Acceso abierto»: el PDF no es público, así que aquí no hay texto para leer. Ver la ficha en el repositorio.
Resumen
This article analyzes the budget cycle in Colombia from an accounting and regulatory perspective, with the purpose of understanding its impact on the efficient administration and control of public resources. To achieve this objective, the study identifies the accounting and regulatory procedures involved in the formulation and approval of the public budget; analyzes the budget execution process, recognizing the traceability of public spending and the factors that generate deviations between planned and executed resources; and examines budgetary and accounting control mechanisms aimed at preventing financial risks and strengthening the efficiency of public spending.