Examinando por Materia "Sostenibilidad del gasto"
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- PublicaciónAcceso abiertoAnálisis de la sostenibilidad del gasto en defensa y seguridad en Colombia desde el enfoque de la nueva gestión pública(Bogotá : Universidad Externado de Colombia., 2017-08) Tami López, Andrea Milena; Nariño Segura, Mónica Janeth; Calderón Ramírez, ManuelIn the present work the historical budget of the Defense and Security Sector and its planning process were revised from a New Public Management Theory perspective. Where the budget is an instrument for the execution of public policies and as a driver of the improvement of management, through the implementation of mechanisms that make spending more efficiently. In addition, the budget injections carried out in the Colombian Defense and Security Sector were through temporary taxes, known as an Extraordinary Resource between 2002 and 2014, as one of the examples of the most important investments made into the Colombian Defense and Security Sector in recent years. Considering the temporary condition of the Extraordinary Resources, which do not guarantee a constant flow of resources over time, could bring difficulties in terms of financial sustainability. Finally, it seeks for patterns in the implementation of the New Public Management paradigm according with international experiences. These patterns will be evaluating with the purpose of identify options to improve the Colombian Defense and Security Sector budget planning, programming and execution; and finally, it does some recommendations to find a sustainable and efficient approach to Defense and Security budget management.