Business intelligence to improve spending management at public universities

Abstract

Business intelligence has been strengthened and applied in different areas because it uses the information collected from different processes to process it, to be able to be a guide in decision making, this will improve the efficiency of a company projecting a better visibility on the current state of the sector or company being analyzed. The objective of this article is to make a business intelligence application on the expenditure made in several public universities in Peru. In order to find answers and solutions to the problems posed, the methodological guidelines were followed, specifying that the research was carried out in the city of Lima, Peru, in the year 2022. The universe of the study was the national universities of Peru, as a unit of analysis Public Expenditure Management was selected, considering Efficiency and Effectiveness. The definition of measures, metrics, and indicators of efficiency and effectiveness of spending in public universities was carried out through the analysis of documents. Based on the results obtained, it is possible to determine the feasibility of expenditure control in public universities through Business intelligence, according to the institutional self-assessment framework and the activities and projects faced by the universities.