Strategic financial planning for the strengthening of educational institutions
Keywords:
financial planning, educational management, sustainability, governance, institutional resilienceAbstract
This article analyzes the importance of strategic financial planning as a key axis for strengthening and ensuring the sustainability of educational institutions across different levels and modalities. From a qualitative documentary approach, the methodology is based on a systematic review of specialized literature, institutional documents, and the analysis of documented successful case experiences, allowing the identification of financial management models, recurrent practices, and structural challenges in the educational field. The findings indicate that strategic financial planning promotes more efficient and transparent resource management, strengthens institutional governance, and contributes to aligning pedagogical objectives with budgetary decision-making; however, persistent challenges are also identified, such as funding volatility, organizational resistance to change, and limitations in the financial literacy of educational actors. In conclusion, strategic financial planning is configured as a systemic, participatory, and results-oriented process, essential for institutional development, organizational resilience, and continuous improvement of educational quality in dynamic and complex contexts.
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Copyright (c) 2026 Luz Mary Romero Gutiérrez, Karina Beatriz Ramos Puello, Julio César Efro Bobadilla, Ernesto Fabio Esmeral Romero (Autor/a)
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