Análisis de la viabilidad financiera de la Maestría en Educación y Gestión Ambiental

Abstract

Actually, environment problematics have calles the attention of the society. The implement of environment normatives and its following to estatal level has increased and, in the private and public companies was demanded the implementation of environment programs. According to this perspective, this investigation analyzes financial viability for the creation of the Magister in Education and Environment Management (MEG) at Distrital University Francisco José De Caldas, located in Bogota, Colombia. Fulfilling the requirements to obtain qualified register, condition for the offer and development of higher education programs as indicated by Decree 1295 of 2010. Through the development of this analysis, representative financial management processes are described, within which is the methodology of financial feasibility established by the Planning and Control Advisory Office of Distrital University. The core model to set the average of income and expenditure for MEG, with one, two or three academic emphasis. This information generates the institutional benefit and the break-even point, finding that the MEG presents better sustainability with an offer of three academic emphasis and those academic activities should not be carried out with a number of students enrolled from the first to the fourth semester, lower to 75 in one emphasis, 97 with two emphasis and 102 with three emphasis.