Sistema de finanzas de control de presupuesto de la Unión nacional eléctrica
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Universidad de Sancti Spíritus "José Martí Pérez"
Abstract
La gestión presupuestaria es clave para la estabilidad financiera de la Unión Nacional Eléctrica
(UNE) de Cuba. Actualmente, su departamento de finanzas enfrenta limitaciones por la
obsolescencia del sistema Ecosoft: uso de la moneda CUC fuera de circulación, falta de mantenimiento
desde 2019 y alta dependencia de procesos manuales en Excel. Esto provoca errores,
lentitud operativa y pérdida de integridad histórica, afectando la planificación estratégica, la
asignación de recursos y la rendición de cuentas. Para superar estas deficiencias, se implementó
un sistema de control presupuestario basado en C#, ASP.NET Core 8.0, SQL Server
y el patrón MVC. La solución automatiza la desagregación jerárquica de partidas, el registro
de estadísticos financieros (planes, estimados, reales, anteproyectos) para ingresos y gastos, y
la generación de reportes comparativos (variaciones, históricos, propuestas). Además, incorpora
flujos de aprobación por roles: técnicos contables registran datos, especialistas validan
estadísticas y la OSDE consolida la información.La implementación elimina el CUC obsoleto,
centraliza datos históricos y sustituye procesos manuales, mejorando la precisión y la velocidad
en la toma de decisiones. Con ello, la UNE fortalece su capacidad para enfrentar desafíos
económicos y operativos, se alinea con la Tarea Ordenamiento y promueve la digitalización de
entidades estatales en entornos con restricciones tecnológicas.
Budget management is key to the financial stability of the National Electric Union (UNE) of Cuba. Currently, its finance department faces limitations due to the obsolescence of the Ecosoft system: the use of the discontinued CUC currency, lack of maintenance since 2019, and heavy reliance on manual Excel processes. This results in errors, operational delays, and loss of historical data integrity, affecting strategic planning, resource allocation, and regulatory accountability. To overcome these deficiencies, a budget control system was implemented using C#, ASP.NET Core 8.0, SQL Server, and the MVC design pattern. The solution automates hierarchical budget breakdowns, the recording of financial statistics (plans, estimates, actuals, drafts) for revenues and expenditures, and the generation of comparative reports (variances, historical trends, proposals). It also incorporates role-based approval workflows: accounting technicians enter data, specialists validate statistics, and the OSDE consolidates information. The implementation eliminates the obsolete CUC currency, centralizes historical data, and replaces manual processes, improving accuracy and speed in decision-making. As a result, the UNE strengthens its ability to face economic and operational challenges, aligns with the Tarea Ordenamiento, and promotes the digital transformation of state entities in technologyconstrained environments.
Budget management is key to the financial stability of the National Electric Union (UNE) of Cuba. Currently, its finance department faces limitations due to the obsolescence of the Ecosoft system: the use of the discontinued CUC currency, lack of maintenance since 2019, and heavy reliance on manual Excel processes. This results in errors, operational delays, and loss of historical data integrity, affecting strategic planning, resource allocation, and regulatory accountability. To overcome these deficiencies, a budget control system was implemented using C#, ASP.NET Core 8.0, SQL Server, and the MVC design pattern. The solution automates hierarchical budget breakdowns, the recording of financial statistics (plans, estimates, actuals, drafts) for revenues and expenditures, and the generation of comparative reports (variances, historical trends, proposals). It also incorporates role-based approval workflows: accounting technicians enter data, specialists validate statistics, and the OSDE consolidates information. The implementation eliminates the obsolete CUC currency, centralizes historical data, and replaces manual processes, improving accuracy and speed in decision-making. As a result, the UNE strengthens its ability to face economic and operational challenges, aligns with the Tarea Ordenamiento, and promotes the digital transformation of state entities in technologyconstrained environments.