<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0121-6805</journal-id>
<journal-title><![CDATA[Revista Facultad de Ciencias Económicas: Investigación y Reflexión]]></journal-title>
<abbrev-journal-title><![CDATA[Rev.fac.cienc.econ.]]></abbrev-journal-title>
<issn>0121-6805</issn>
<publisher>
<publisher-name><![CDATA[Facultad de Ciencias Económicas Universidad Militar Nueva Granada]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0121-68052018000200061</article-id>
<article-id pub-id-type="doi">10.18359/rfce.2855</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[APOIO À GESTÃO DE PAGAMENTOS PARA UMA UNIVERSIDADE FEDERAL: PROPOSTA DE UM MODELO MULTICRITÉRIO CONSTRUTIVISTA]]></article-title>
<article-title xml:lang="es"><![CDATA[APOYO A LA GESTIÓN DE PAGOS PARA UNA UNIVERSIDAD PÚBLICA: PROPUESTA DE UN MODELO MULTICRITERIO CONSTRUCTIVISTA]]></article-title>
<article-title xml:lang="en"><![CDATA[SUPPORTING PAYMENT MANAGEMENT AT A PUBLIC UNIVERSITY: A PROPOSAL FOR A MULTICRITERIA CONSTRUCTIVIST MODEL]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[ABILIO MARTINS]]></surname>
<given-names><![CDATA[VINÍCIUS]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[ROLIM ENSSLIN]]></surname>
<given-names><![CDATA[SANDRA]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[ENSSLIN]]></surname>
<given-names><![CDATA[LEONARDO]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidade Católica do Paraná  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brazil</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Valencia  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Spain</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,aff3  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brazil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2018</year>
</pub-date>
<volume>26</volume>
<numero>2</numero>
<fpage>61</fpage>
<lpage>83</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0121-68052018000200061&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0121-68052018000200061&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0121-68052018000200061&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo Esta pesquisa teve por objetivo construir um modelo multicritério de apoio à decisão construtivista para a avaliação de desempenho e o apoio das decisões relacionadas à gestão de pagamentos, da Universidade Federal da Integração Latino-Americana (Unila). Para esse objetivo, selecionou-se a metodologia multicritério de apoio à decisão construtivista (MCDA-C). Por meio de entrevistas semiestruturadas, 17 critérios (indicadores) foram construídos, o que permitiu uma avaliação global do desempenho, que indicou 21,89 pontos (em uma escala de 0 a 100). Em 6 dos 17 critérios, a Unila apresenta desempenho aquém das expectativas do decisor (chefe da Coordenadoria de Contabilidade e Finanças). A fim de evidenciar como o modelo pode apoiar as decisões da gestão de pagamentos, ilustrou-se o processo de criação de ações de aperfeiçoamento. O modelo construído incorporou aspectos singulares da Unila e ampliou as possibilidades de avaliação de desempenho e o apoio a decisões relacionadas à gestão de pagamentos, fato não encontrado anteriormente na literatura.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Esta investigación tuvo como objetivo construir un modelo multicriterio de apoyo a la decisión constructivista, para evaluar el desempeño y el apoyo de las decisiones relacionadas con la gestión de pagos de la Universidad Federal de la Integración Latinoamericana (Unila), en Brasil. Con este fin, hemos seleccionado la metodología multicriterio de apoyo a la decisión constructivista (MCDA-C). Por medio de entrevistas semiestructuradas, se construyeron 17 criterios (indicadores), lo que permite una evaluación general de los resultados e indicó 21,89 puntos (en una escala de 0 a 100). En 6 de los 17 criterios, la Unila tiene un rendimiento inferior de las expectativas del decisor (Jefe de Coordinación de Contabilidad y Finanzas). Con el fin de mostrar cómo el modelo puede apoyar las decisiones de gestión de pagos, se ilustra el proceso de creación de acciones de mejora. El modelo construido ha incorporado aspectos únicos de la Unila y ampliado las posibilidades de evaluación de desempeño y apoyo a decisiones relacionadas con la gestión de pagos, que no estaba previamente en la literatura.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This research intended to build a multicriteria constructivist decision-making support model to review performance and decision-making support related to payment management at the Federal University of Latin American Integration (UNILA) in Brazil. For this purpose, the Multicriteria Constructivist Decision-Making Support Method (MCDA-C) was selected. Using semi-structured interviews, 17 criteria (indicators) were laid down, which allowed an overall performance assessment and scored 21.89 points (on a 0-100 scale). In six of the 17 criteria, UNILA performs quite below the expectations of the decision-maker (Head of the Accounting and Finance Department). In order to show how the model can support payment management decision-making, the process of creating improvement actions is illustrated. The model created has incorporated unique aspects of UNILA, the expanding possibilities for performance review, and the support related to payment management decision-making, which was not considered in the literature.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[gestão de pagamentos e caixa]]></kwd>
<kwd lng="pt"><![CDATA[universidades]]></kwd>
<kwd lng="pt"><![CDATA[avaliação de desempenho]]></kwd>
<kwd lng="pt"><![CDATA[abordagem construtivista]]></kwd>
<kwd lng="pt"><![CDATA[metodologia MCDA-C]]></kwd>
<kwd lng="es"><![CDATA[gestión de pagos y efectivo]]></kwd>
<kwd lng="es"><![CDATA[universidades]]></kwd>
<kwd lng="es"><![CDATA[evaluación del desempeño]]></kwd>
<kwd lng="es"><![CDATA[enfoque constructivista]]></kwd>
<kwd lng="es"><![CDATA[metodología MCDA-C]]></kwd>
<kwd lng="en"><![CDATA[cash and payment management]]></kwd>
<kwd lng="en"><![CDATA[constructivist approach]]></kwd>
<kwd lng="en"><![CDATA[MCDA-C method]]></kwd>
<kwd lng="en"><![CDATA[performance review]]></kwd>
<kwd lng="en"><![CDATA[universities]]></kwd>
</kwd-group>
</article-meta>
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