Eficiencia del gasto y valor público percibido en el deporte municipal: Tocancipá (Colombia), 2024
DOI:
https://doi.org/10.70254/controlvisible.2026.6.77Palabras clave:
Eficiencia, gasto publico, valor publicoResumen
El estudio analiza la articulación entre la eficiencia presupuestal, la eficacia social y la calidad percibida en la gestión pública deportiva del Instituto Municipal de Recreación y Deportes de Tocancipá (Colombia). Se desarrolló un enfoque mixto que integró indicadores financieros y de cobertura poblacional con la percepción ciudadana, evaluada mediante el modelo SERVQUAL en sus cinco dimensiones: fiabilidad, empatía, elementos tangibles, capacidad de respuesta y seguridad. Los resultados evidencian una ejecución presupuestal eficiente y coherente con las metas del plan de desarrollo, destacando las dimensiones de fiabilidad y empatía como las de mayor valoración, especialmente en los programas de formación deportiva y actividad física comunitaria. Las dimensiones de elementos tangibles y seguridad registraron valoraciones moderadas, asociadas a aspectos de mantenimiento y accesibilidad de la infraestructura. En conjunto, los hallazgos muestran que la eficiencia técnica del gasto se legitima socialmente cuando se orienta hacia la satisfacción y la confianza ciudadana. El estudio propone un modelo replicable de evaluación de la gestión deportiva municipal que vincula desempeño financiero y calidad percibida, aportando evidencia empírica para fortalecer la gobernanza pública, la rendición de cuentas y la toma de decisiones basada en datos en el sector del deporte local. 
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Derechos de autor 2026 Mg. Diego Melgarejo, Luis Hernández , Edna Alexandra Zambrano, Brayan Rodríguez , Luz Emilce Mambuscay
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial 4.0.
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