Budget management as a functional process of the municipal strategic management

Abstract

The current contemporary society is witnessing a radical transformation of public budget management, fundamentally with regard to new ways of managing these public budgets, emphasizing in a predominant way, the active and leading participation of local actors throughout the entire process. the process of design, conception, execution, control and evaluation of the activities contemplated in this operational document. All this new organizational dynamic is the subject of analysis and academic debate as it forms an exciting field of research. Under these premises, this documentary article was developed focused on addressing budget management as a functional process of municipal strategic management, in order to generate inputs for a broad discussion about the clear need to undertake budget management modernization processes at the level of public entities, such as the case of mayors. In this sense, throughout the development of the article, the urgency of articulating a renewed management model focused on a vision of totality, linking science and technology with society, communication of the impacts of management is highlighted. , management as a matter of public utility, together with autonomy, confidence and intellectual sensitivity. In this sense, the systematic articulation of these perspectives constitutes an alternative model aimed at strengthening organizational performance in public spaces, considering as a priority the social approach of management, not only as an administrative fact, but also and more relevant, as a complex practice.