Financial management in land management plans as a tool for urban development
The development of this article based on a descriptive methodology, highlights the importance of financial management in the formulation of Development Plans and Territorial Planning in territorial entities, as instruments that derive their urban development. With this, correct planning is highlight...
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| Lenguaje: | español |
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Universidad Francisco de Paula Santander
2020
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| Acceso en línea: | https://revistas.ufps.edu.co/index.php/profundidad/article/view/2577 |
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| author | Zambrano - Mercado, Ronal Aníbal Muñoz - Hernández, Helmer Brito - Aleman, Cristian Camilo Caro - Florez, Angie Patricia |
| author_browse | Brito - Aleman, Cristian Camilo Caro - Florez, Angie Patricia Muñoz - Hernández, Helmer Zambrano - Mercado, Ronal Aníbal |
| author_facet | Zambrano - Mercado, Ronal Aníbal Muñoz - Hernández, Helmer Brito - Aleman, Cristian Camilo Caro - Florez, Angie Patricia |
| author_sort | Zambrano - Mercado, Ronal Aníbal |
| collection | DSPACE IDEP |
| description | The development of this article based on a descriptive methodology, highlights the importance of financial management in the formulation of Development Plans and Territorial Planning in territorial entities, as instruments that derive their urban development. With this, correct planning is highlighted, as well as accounting management through adequate accounting systems, which will subsequently allow correct financial management, in favor of sustainable management plans. Based on this, the general objective of; establish how financial management is closely related to planning in territorial entities through the Development Plan and Territorial Planning, evaluating the viability of its achievement and the allocation of financial resources. This, taking into account that this one, allows the construction of financial instruments that are support and inputs for the elaboration and execution of the Development and Territorial Planning Plans. Instruments such as the Annual Investment Operational Plan, the Medium-Term Fiscal Framework and other financial plans, as well as the provision of public policies that promote this consecutive planning, which allows the projection of the financial resources available in the territorial entity for the execution of programs and projects so that they execute efficiently and generating a common benefit. |
| first_indexed | 2026-06-19T15:28:29Z |
| format | Online |
| id | oai:revistas.ufps.edu.co:article-2577 |
| institution | IDEP |
| language | spa |
| last_indexed | 2026-06-19T15:28:29Z |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | Universidad Francisco de Paula Santander |
| publisherStr | Universidad Francisco de Paula Santander |
| record_format | ojs |
| spelling | oai:revistas.ufps.edu.co:article-25772023-09-04T14:22:41Z Financial management in land management plans as a tool for urban development Gestión financiera en planes de ordenamiento territorial como herramienta de desarrollo urbano Zambrano - Mercado, Ronal Aníbal Muñoz - Hernández, Helmer Brito - Aleman, Cristian Camilo Caro - Florez, Angie Patricia Desarrollo Urbano Ente territorial Gestión financiera Plan de Ordenamiento territorial Política contable The development of this article based on a descriptive methodology, highlights the importance of financial management in the formulation of Development Plans and Territorial Planning in territorial entities, as instruments that derive their urban development. With this, correct planning is highlighted, as well as accounting management through adequate accounting systems, which will subsequently allow correct financial management, in favor of sustainable management plans. Based on this, the general objective of; establish how financial management is closely related to planning in territorial entities through the Development Plan and Territorial Planning, evaluating the viability of its achievement and the allocation of financial resources. This, taking into account that this one, allows the construction of financial instruments that are support and inputs for the elaboration and execution of the Development and Territorial Planning Plans. Instruments such as the Annual Investment Operational Plan, the Medium-Term Fiscal Framework and other financial plans, as well as the provision of public policies that promote this consecutive planning, which allows the projection of the financial resources available in the territorial entity for the execution of programs and projects so that they execute efficiently and generating a common benefit. El desarrollo de este artículo con base a una metodología descriptiva, de tipo documental, bajo un enfoque cualitativo, resalta la importancia de la gestión financiera en la formulación de Planes de Desarrollo y de Ordenamiento territorial en los entes territoriales, como instrumentos que derivan el desarrollo urbano de los mismos. Con ello, se resalta la correcta planificación, así como manejo contable por medio de sistemas contables adecuados, que posteriormente permitirán la correcta gestión financiera, en pro de planes de ordenamiento sostenibles. Con base a ello, se precisa el objetivo general de; establecer cómo la gestión financiera en los planes de ordenamiento territorial funciona como una herramienta de desarrollo urbano evaluando. Esto a partir del estudio de la viabilidad de su consecución y la asignación de recursos financieros. Esto, teniendo en cuenta que ésta, permite la construcción de instrumentos financieros que son apoyo e insumos para la elaboración y ejecución de los Planes de Desarrollo y de Ordenamiento Territorial. Instrumentos como el Plan Operativo Anual de Inversiones, el Marco Fiscal a mediano Plazo y demás planes financieros, así como la disposición de políticas públicas que impulsen esta planeación consecutiva, que permita la proyección de los recursos financieros disponibles en la entidad territorial para la ejecución de programas y proyectos de manera que estos que ejecuten eficientemente y generando un beneficio común. Universidad Francisco de Paula Santander 2020-07-01 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf text/html text/xml https://revistas.ufps.edu.co/index.php/profundidad/article/view/2577 10.22463/24221783.2577 Revista Científica Profundidad Construyendo Futuro; Vol. 13 No. 13 (2020): Julio-Diciembre; 31-38 Revista Científica Profundidad Construyendo Futuro; Vol. 13 Núm. 13 (2020): Julio-Diciembre; 31-38 2422-2518 spa https://revistas.ufps.edu.co/index.php/profundidad/article/view/2577/2656 https://revistas.ufps.edu.co/index.php/profundidad/article/view/2577/3736 https://revistas.ufps.edu.co/index.php/profundidad/article/view/2577/3737 /*ref*/Bautista, J., & Malagón, O. (2008). Gestión del Ordenamiento Territorial. Bogotá: Escuela Superior de Administración Pública. Ciudades y Ciudadanía (1995). Bogotá: Departamento Nacional de Planeación. Departamento Nacional de Planeación. (2011). Planeación para el desarrollo integral en las entidades territoriales. Bogotá. DNP. (n.d.). Retrieved from https://www2.dnp.gov.co/programas/vivienda-agua-y-desarrollo-urbano/Paginas/vivienda-agua-y-desarrollo-urbano.aspx DNP. (2012). Guías para la Gestión Pública Territorial. Bogotá: Departamento Nacional de Planeación. GQ Asesores (2016, Mayo 18). Retrieved from GQ Asesores: https://gr-asesores.com/la-gestion-contable-como metodo-de-control-empresarial/ Instituto para el Desarrollo de Antioquia IDEA. (2015). Gestión Financiera Para Municipios. Medellín. Ley 388. (1997). Congreso de Colombia. Manual de Políticas Contables del Instituto de Desarrollo Urbano, Vivienda y Gestión Territorial de Chía. (2017). Millán, M. L. (2018, Noviembre 13). IMF Business School. Retrieved from https://blogs.imf-formacion.com/blog/mba/contabilidad-de-gestion-que-es-y-que-aporta-a-la-empresa/ Ministerio de Hacienda y Crédito Público. (s.f.). Retrieved from http://www.irc.gov.co/webcenter/portal/IRCEs/pages_conocecolombia/informacinfiscal/marcofiscaldemedianoplazo Ministerio de Vivienda, ciudad y territorio. (2015). Gestión del POT. Bogotá. Praxis. (2020, Junio 14). Retrieved from https://www.praxisframework.org/es/knowledge/financial-management Terrazas Pastor, R. (2009). Modelo de gestión financiera para una organización. Cochamba, Bolivia: Universidad Católica Boliviana San Pablo. Derechos de autor 2020 Revista Científica Profundidad Construyendo Futuro https://creativecommons.org/licenses/by-nc/4.0 |
| spellingShingle | Desarrollo Urbano Ente territorial Gestión financiera Plan de Ordenamiento territorial Política contable Zambrano - Mercado, Ronal Aníbal Muñoz - Hernández, Helmer Brito - Aleman, Cristian Camilo Caro - Florez, Angie Patricia Financial management in land management plans as a tool for urban development |
| title | Financial management in land management plans as a tool for urban development |
| title_alt | Gestión financiera en planes de ordenamiento territorial como herramienta de desarrollo urbano |
| title_full | Financial management in land management plans as a tool for urban development |
| title_fullStr | Financial management in land management plans as a tool for urban development |
| title_full_unstemmed | Financial management in land management plans as a tool for urban development |
| title_short | Financial management in land management plans as a tool for urban development |
| title_sort | financial management in land management plans as a tool for urban development |
| topic | Desarrollo Urbano Ente territorial Gestión financiera Plan de Ordenamiento territorial Política contable |
| topic_facet | Desarrollo Urbano Ente territorial Gestión financiera Plan de Ordenamiento territorial Política contable |
| url | https://revistas.ufps.edu.co/index.php/profundidad/article/view/2577 |
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