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<p><strong>Sistema de contabilidad analítica de la Universidad de Santiago de Compostela ha sido una de las Buenas Prácticas premiada por el Club Excelencia en Gestión en el Premio de Buenas Prácticas en gestión universitaria 2017. El Gerente de este centro, José Manuel Villanueva, comparte, en esta entrevista en Visión, en qué consiste y cómo se aplica este sistema.</strong></p>\r\n
\r\n
<p><strong>Santiago de Compostela, febrero 2018</strong></p>\r\n
\r\n
<p><span style="color:#0099cc"><strong>¿Qué significa para el equipo de dirección de la USC y para toda la Universidad este reconocimiento?</strong></span></p>\r\n
\r\n
<p>Un estímulo para perseverar en la introducción de mejoras en nuestros sistemas de gestión que exigen esfuerzos y cambios culturales pero que son esenciales para progresar en la calidad de los servicios que prestamos a nuestros usuarios y a la sociedad, en general, y que cada vez requieren mejores decisiones y más información para adoptarlas.</p>\r\n
\r\n
<p><span style="color:#0099cc"><strong>La Buena Práctica premiada se denomina "Sistema de Contabilidad analítica" ¿Nos puede explicar en qué consiste y por qué es importante para la gestión de la universidad?</strong></span></p>\r\n
\r\n
<p>El sistema de Contabilidad Analítica es una herramienta que, usando la información derivada de la contabilidad presupuestaria y financiera y complementándola con los sistemas de gestión de recursos humanos relativos a la programación de la actividad docente e investigadora, así como los de utilización de infraestructuras físicas (edificios e instalaciones), nos permite conocer el coste de cada una de las actividades que desarrolla la universidad, desde una materia de un plan de estudios, un proyecto de investigación o una actividad de apoyo), de forma que, agregándolos en unidades mayores de actividad, como las titulaciones o las grandes áreas de conocimiento científico, o de organización (centros docentes o investigadores, o servicios), posibilita conocer el coste global de la actividad docente, la actividad investigadora, la extensión universitaria y los servicios instrumentales y de apoyo (gestión y dirección, bibliotecas, informática, residencias universitarias, deportes, servicios culturales… etc). Al mismo tiempo, el sistema permite imputar a cada una de esas actividades los ingresos que ellas mismas generan de forma específica, de forma que se puede calcular la tasa de cobertura de los ingresos generados respecto a los costes que tiene para la institución llevar a efecto la actividad.</p>\r\n
\r\n
<p>La importancia para la universidad de disponer de esta información consiste en que se pueden tomar decisiones más rigurosas sobre la dotación y utilización de los recursos, y establecer comparaciones internas de eficiencia entre actividades y unidades equivalentes.</p>\r\n
\r\n
<p><span style="color:#0099cc"><strong>¿Es extrapolable a otros centros u otras organizaciones?</strong></span></p>\r\n
\r\n
<p>Sí. El sistema parte de determinaciones normativas y prescripciones en principio de cumplimiento obligado para las administraciones públicas, en general, y para las universidades, en concreto. Una ventaja adicional que se derivaría de la extrapolación del sistema a otras universidades sería permitir establecer comparaciones de costes e ingresos, lo que aumentaría la utilidad de estos sistemas de información contable.</p>\r\n
\r\n
<p><span style="color:#0099cc"><strong>¿Cuál es el siguiente proyecto de mejora importante en su universidad?</strong></span></p>\r\n
\r\n
<p>El aspecto más importante en que estamos empeñados es una reorganización de nuestras estructuras administrativas que adapten los recursos que actualmente aún aplicamos a la gestión en función de necesidades definidas a principios del siglo, a las características actuales en cuanto a recursos tecnológicos (administración electrónica y uso de herramientas digitales por nuestros usuarios) y a la variación de la relevancia de sectores de actividad, con un peso creciente en nuestro desempeño de las peculiaridades de la gestión de recursos económicos, personales e infraestructurales ligados a la investigación, al desarrollo, a la innovación y al emprendimiento.</p>\r\n
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