Revistes Catalanes amb Accés Obert (RACO)

En busca de la suficiencia financiera en la universidad pública española: de la financiación al control y la gestión de costes

Santiago Aguilà

Resum


Purpose: The current socio-economic context characterized by restrictive budgetary
policies in the countries of the European Union has led to a reduction in public
funding in the Spanish public university raising the deficit in many universities. That
is why, while they are completing the implementation of a cost accounting model
(Modelo Canoa) to quantify their real financial needs, are also increasing academic
rates with the limits established in the Decree-Law 14/2012 of 20 April as practically
the only resource. This fact may ultimately affect demand. It is urgent to find
therefore new sources of private funding as well as implementing techniques to
control and reduce costs justified by the extreme financial situations of some
universities.
Design/methodology: These new sources of private funding as well as the
specific techniques of control and cost management that are used in public
universities outside of Spain are described. It has also made a poll to the
managers of the Spanish public universities considering the diversification of
funding sources and the feasibility of adopting specific techniques of control and
cost management to help the achievement of financial sufficiency Findings: Especially in the US universities, financing is more diversified and not
depend so much of the increase in public rates. Specific techniques of control and
cost management are also used and they are applicable to the Spanish case
according to the opinion of the managers.
Research limitations/implications: 82% of managers have completed the
proposed poll.
Originality/value: Identifying sources of private funding and specific techniques of
control and cost management applicable to the Spanish public universities.

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