Propuesta de manual de procesos para las Unidades de Presupuesto, Contabilidad, Tesorería y Control Interno de la Dirección Financiera de la Universidad de Cuenca con base en la metodología Business Process Management

Abstract

Universities are structured as organizations that develop within a complex social environment, whose relationship is transversal both internally and externally, i.e. the elements that integrate it interact, change and adjust to the needs of other elements so that the whole system works together. In this sense, the University of Cuenca must continuously evaluate its performance and identify the areas that require improvement based on strategic objectives. To this end, the present work proposes a process manual for the Financial Management that follows three phases. The first consists of characterizing the processes and the macro-process based on unstructured interviews applied to the collaborators of this area, information recorded by means of characterization sheets with their respective objectives, scope, inputs and outputs of each process. The next stage involves detailing the processes and sub-processes through mapping and standardization. Finally, the Bizagi tool is used for process modeling and compliance with the BPM nomenclature. The financial management macro-process is thus established, consisting of 52 processes and sub-processes framed in budget, treasury and accounting management.