Consideraciones sobre el proceso presupuestario desde la dimensión administrativa en las universidades cubanas

Although educational management has evolved over time according to the needs and demands of its environment, context and processes, there are still dimensions that have been little studied in university management. An insufficiently studied dimension is administrative management. The purpose of the work is to reflect theoretically on the interrelationships between the budget process and administrative management, which influence the improvement of the different economic and financial services of a university. The research was based on the materialist dialectical method, and fundamentally applied the historical-logical methods, analysis - synthesis and the structural systemic method. Among its main results are the identification of theoretical, practical and methodological gaps related to the trilogy of budgetary process-administrative management-university management in order to strengthen the substantive processes of a university, based on the definition of services that involve both to administrators, managers, teachers and students, as well as to society and the university environment. The relevance of research stands out from the national economic and social development plan itself until 2030, specifically with the strategic axis related to human potential, science, technology and innovation, which includes within the specific objectives aspects that constitute the bases for the improvement of Cuban higher education.