Public Value Scorecard para mejorar la eficiencia de la articulación entre el planeamiento y el presupuesto mediante la interoperatividad de sus procesos y el monitoreo intertemporal en el Ministerio Público (2018 - 2019)
Date
2022-07-22
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Pontificia Universidad Católica del Perú.
Abstract
El presente proyecto de innovación busca dar solución a la ineficiente articulación
entre el planeamiento y el presupuesto en el Ministerio Público, evidenciado en los Planes
Operativos Institucionales de los años 2018 y 2019. Para ello, se realizaron entrevistas a
funcionarios de la institución y a expertos en la materia del sector público y privado, y se
revisó información documentaria relacionada con el tema de investigación.
El levantamiento de información permitió identificar tres principales causas al
problema a tratar, y para cada causa se determinó dos subcausas o causas indirectas. Cada
una de estas subcausas fue jerarquizada determinando que la que tiene un mayor impacto
sobre la problemática es aquella que indica que los procesos de control de la articulación
entre la planificación y el presupuesto son lentos y tienen baja sistematización.
La propuesta de innovación es el desarrollo de una plataforma web que utiliza la
metodología del Balance Scorecard aplicado al sector público, por lo que se le denomina
“Public Value Scorecard” o “Cuadro de mando de valor público”, por lo que permite
centrar los objetivos estratégicos de la institución al valor público teniendo como base la
articulación financiera. Cada objetivo estará compuesto por acciones estratégicas, las
cuales se medirán mediante indicadores de manera periódica y con ayuda de gráficos y
de la semaforización se podrá llevar a cabo un mejor control y monitoreo del
cumplimiento de las metas establecidas.
This innovation project seeks to solve the inefficient articulation between planning and budgeting in the Ministerio Público, evidenced in the Institutional Operational Plans of the years 2018 and 2019. To do this, interviews were conducted with officials of the institution and experts in the matter of the public and private sector, and documentary information related to the research topic was reviewed. The collection of information allowed the identification of three main causes of the problem to be treated, and for each cause two sub-causes or indirect causes were determined. Each of these sub-causes was ranked, determining that the one that has the greatest impact on the problem is the one that indicates that the control processes of the articulation between planning and budgeting are slow and have little systematization. The innovation proposal is the development of a web platform that uses the Balance Scorecard methodology applied to the public sector, which is why it is called "Public Value Scorecard", which allows to focus the strategic objectives of the institution to public value based on financial articulation. Each objective will be made up of strategic actions, which will be measured by means of indicators on a regular basis and with the help of graphs and traffic lights, better control and monitoring of compliance with the established goals will be possible.
This innovation project seeks to solve the inefficient articulation between planning and budgeting in the Ministerio Público, evidenced in the Institutional Operational Plans of the years 2018 and 2019. To do this, interviews were conducted with officials of the institution and experts in the matter of the public and private sector, and documentary information related to the research topic was reviewed. The collection of information allowed the identification of three main causes of the problem to be treated, and for each cause two sub-causes or indirect causes were determined. Each of these sub-causes was ranked, determining that the one that has the greatest impact on the problem is the one that indicates that the control processes of the articulation between planning and budgeting are slow and have little systematization. The innovation proposal is the development of a web platform that uses the Balance Scorecard methodology applied to the public sector, which is why it is called "Public Value Scorecard", which allows to focus the strategic objectives of the institution to public value based on financial articulation. Each objective will be made up of strategic actions, which will be measured by means of indicators on a regular basis and with the help of graphs and traffic lights, better control and monitoring of compliance with the established goals will be possible.
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Keywords
Fiscales, Presupuestos, Política presupuestaria, Gasto público
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