Eficiencia en la inversión pública modalidad IOARR en la Universidad Nacional de Trujillo, 2019 – 2022
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Date
2024
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Universidad Nacional de Trujillo
Abstract
El propósito del presente trabajo es analizar el comportamiento de las inversiones en Optimización, de Ampliación Marginal, de Rehabilitación y Reposición – IOARR, en la Universidad Nacional de Trujillo durante el periodo 2019-2022. La Metodología empleada para este análisis es de enfoque cuantitativo de alcance descriptivo basada en la revisión de la información pública registrada en los sistemas de información virtual del banco de inversiones portal digital del Ministerio de Economía y Finanzas. Los resultados obtenidos del análisis del comportamiento de las IOARR, da como consecuencia una ineficiencia a nivel de ejecución debido a que el periodo es demasiado excesivo desde que se aprueban hasta que se ejecutan en su totalidad. Es así que de los 20 IOARR aprobados durante el periodo de estudio solo 6 cumplieron el objetivo de ser ejecutados oportunamente dentro del periodo establecido normativamente representando solo el 30% de total de IOARR aprobadas en la Universidad Nacional de Trujillo. Así mismo de las 20 IOARR aprobadas solo 11 están liquidadas y cerradas, representando solo el 55%, es decir a la actualidad aún hay IOARR activos que fueron aprobados en el año 2019 y a la fecha no han sido ejecutados en su totalidad representando un 45% respectivamente del total de IOARR aprobados durante el periodo de estudio. Ante los resultados obtenidos se ha realizado acciones de mejora, mediante la implementación de un mapeo de procesos y procedimientos en la Unidad Formuladora de Proyectos y Estadística de la Universidad Nacional de Trujillo.
ABSTRACT The purpose of this work is to analyze the behavior of investments in Optimization, Marginal Expansion, Rehabilitation and Replacement - IOARR, at the National University of Trujillo during the period 2019-2022. The Methodology used for this analysis is a quantitative approach with a descriptive scope based on the review of public information recorded in the virtual information systems of the investment bank's digital portal of the Ministry of Economy and Finance. The results obtained from the analysis of the behavior of the IOARRs result in inefficiency at the execution level because the period is too excessive from when they are approved until they are fully executed. Thus, of the 20 IOARR approved during the study period, only 6 met the objective of being executed in a timely manner within the normatively established period, representing only 30% of the total IOARR approved at the National University of Trujillo. Likewise, of the 20 approved IOARRs, only 11 are liquidated and closed, representing only 55%, that is, currently there are still active IOARRs that were approved in 2019 and to date have not been fully executed, representing 45%. respectively of the total IOARR approved during the study period. Given the results obtained, improvement actions have been carried out, through the implementation of a mapping of processes and procedures in the Project Formulation and Statistics Unit of the National University of Trujillo.
ABSTRACT The purpose of this work is to analyze the behavior of investments in Optimization, Marginal Expansion, Rehabilitation and Replacement - IOARR, at the National University of Trujillo during the period 2019-2022. The Methodology used for this analysis is a quantitative approach with a descriptive scope based on the review of public information recorded in the virtual information systems of the investment bank's digital portal of the Ministry of Economy and Finance. The results obtained from the analysis of the behavior of the IOARRs result in inefficiency at the execution level because the period is too excessive from when they are approved until they are fully executed. Thus, of the 20 IOARR approved during the study period, only 6 met the objective of being executed in a timely manner within the normatively established period, representing only 30% of the total IOARR approved at the National University of Trujillo. Likewise, of the 20 approved IOARRs, only 11 are liquidated and closed, representing only 55%, that is, currently there are still active IOARRs that were approved in 2019 and to date have not been fully executed, representing 45%. respectively of the total IOARR approved during the study period. Given the results obtained, improvement actions have been carried out, through the implementation of a mapping of processes and procedures in the Project Formulation and Statistics Unit of the National University of Trujillo.
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Keywords
Inversión pública, Gestión de inversiones, Inversión