Petro Falón, Luz NeylaSoto Osta, Daniela Jose2023-02-182023-02-182023-02-17https://repositorio.unicordoba.edu.co/handle/ucordoba/7141The manual for the preparation of a budget at the Empress Socials del Estado (ESE) Hospital Sandiego De Cereté, is a tool that describes the steps that must be followed to achieve the final document called institutional budget. This manual shows the budget cycle, i.e., the stages of programming, execution and closing. It is important to note that budget programming is essential for any company, especially for health care companies, because it allows knowing the sources of income and the planned and unforeseen expenses for a given period of time, as well as preventing and correcting financial errors. The manual presents in written and organized form the entire budget period in order to maintain uniformity and coordination of the activities carried out by the persons in charge of preparing and executing the budget. It also seeks to preserve mandatory items of income and operational and non-operational expenses in the ESE.CONTENIDO1. INTRODUCCIÓN...................................................................................... 122. OBJETIVOS............................................................................................. 132.1 Objetivo general .............................................................................. 132.2 Objetivos específicos ...................................................................... 133. RESEÑA HISTÓRICA ............................................................................. 144. ASPECTOS CORPORATIVOS ............................................................... 164.1 Misión .................................................................................................164.2 Visión................................................................................................ 164.3 Organigrama.......................................................................................175. DESCRIPCIÓN DEL ÁREA Y UNIDAD FUNCIONAL.............................. 185.1 Ubicación ........................................................................................... 185.2 Talento humano .................................................................................185.3 Recursos tecnológicos y Enseres ................................................... 185.4 Principal función o proceso ..............................................................186. MARCO REFERENCIAL ............................................................................196.1 Antecedentes ......................................................................................196.2 Marco teórico ......................................................................................206.3 Marco conceptual ...............................................................................226.4 Marco legal ......................................................................................... 277. METODOLOGÍA ........................................................................................ 297.1 Escenario ............................................................................................ 297.2 Población beneficiaria ....................................................................... 297.3 Técnicas de recolección .................................................................... 298. RESULTADOS .......................................................................................... 309. CONCLUSIONES ...................................................................................... 3110. RECOMENDACIONES .......................................................................... 3211. REFERENCIAS BIBLIOGRÁFICAS ...................................................... 3312. ANEXOS ................................................................................................. 36Evidencias fotográficas.................................................................................. 37Manual.............................................................................................................. 38application/pdfspaCopyright Universidad de Córdoba, 2023Trabajo de grado - Pregradoinfo:eu-repo/semantics/openAccessAtribución-NoComercial-SinDerivadas 4.0 Internacional (CC BY-NC-ND 4.0)ManualPresupuestoSaludFinancieroCyclesProgrammingExecutionClosingBudgetsGuidelines