Procedure for budget spending. A commitment for efficiency of research processes

Abstract

Introduction: Development of science and technological innovation processes in health is challenged by the efficient use of budget assigned by the state. Objective: to normalize budget spending and control in Science and Technological Innovation at the University of Medical Sciences Methods: A descriptive and action research-based study was carried out in the area of Science and Technological Innovation, with the support of teamwork techniques, the review of legal documents and management reports. It was analyzed how budget spending performed  between the second semester of 2015 and the first semester of 2017; and so there were identified difficulties in the economic management of the involved department. It was clarified the nature of the expenses regulated by Science, Technology and Environment Ministry and its correspondence with the information registered in economic department. There were formulated the sequence of activities, their description, personnel and processes involved in the use of the budget. The benefits of the preliminary application of the procedure were documented and contrasted with previous reports. Results: a work procedure was structured to execute the budget, according to the levels of activity generated in science and technological innovation processes; its partial application demonstrated its feasibility to formalize the use of budget. Conclusions: Defining a methodological guide to execute the science and technological  innovation is a contribution to the efficiency concerning the use of the economic resources that these activities require.