Elaboración de Modelo financiero y de gestión del conocimiento, que garantice el normal funcionamiento de la facultad de administración de empresas desde la perspectiva económica – financiera y la generación de conocimiento.

Abstract

This research project aims to build a financial and knowledge management model that allows the allocation of financial resources and intellectual capital to be equitably and coherently determined to guarantee the normal operation of the Business Administration program from an economic-financial perspective. and knowledge generation.

The project will be carried out in the first instance as a pilot test, which will be applied to the Faculty of Business Administration, which will cover the following phases: The first will be the collection of financial information, based on the optimal financial structure which is framed within the different variables of operation, investment and financing; likewise, the state of intellectual capital will be diagnosed from the perspective of the ontological dimension of knowledge; the second corresponds to the articulation of the same (financial information) regarding the ABC cost system, in its different stages, such as cost allocation, direct allocation, tracking of the award base, in its different scales such as rates of all the institution and specific rates of the department (Faculty), through the methodology of technical coefficients; Regarding intellectual capital, it will be measured using the knowledge management model of Nonaka and Takeuchi; the third, the construction of the model based on the articulation of all the financial elements and dimensions of intellectual capital; the fourth, the implementation and pilot testing, seeking that the decisions have different alternatives that allow determining the economic and financial viability and knowledge management of the Business Administration faculty.

Consistent with institutional policies and guidelines, an instrument is required to measure and project micro financial guidelines as to what should be the financial projections required to measure the ability of programs to make efficient use of resources from the perspective of profitability, growth and durability. Likewise of the generation of knowledge. Thus, this research project would help, in an operational and managerial way, to determine the adequate economic and financial decision-making through budgetary monitoring of the allocation of physical and financial resources and intellectual capital that enable the educational project for the program to be completed. of Business Administration.

The Comprehensive Multicampus Plan (PIM 2016 - 2027) contains in the sixth line of action: “Capacity and institutional management that achieve Multicampus effectiveness”, that is where the Institutional Quality Assurance System (SIAC) is referred to, “the which refers to the resources and conditions required for the development of university functions and the fulfillment of the institution's intentions. The SIAC “articulates planning, evaluation, quality management, self-regulation, continuous improvement and innovation processes in university functions”. Therefore, a coherence between educational intentions, university functions and the resources available for it is intended, in the same way with the management of the resources available for this purpose, always articulated to the financial objectives of growth, durability and profitability. The financial management framework document (2015 a) contains the guidelines for the administration of the financial resources assigned to the programs, however the aim of this research project is to design a financial model that allows making appropriate decisions on the economic viability of the Faculty of Business Administration from the perspective of growth, durability and profitability as a pilot test.