<?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>1317-0570</journal-id>
<journal-title><![CDATA[Telos]]></journal-title>
<abbrev-journal-title><![CDATA[Telos]]></abbrev-journal-title>
<issn>1317-0570</issn>
<publisher>
<publisher-name><![CDATA[Universidad Dr. Rafael Belloso Chacín]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1317-05702026000100197</article-id>
<article-id pub-id-type="doi">10.36390/telos281.19</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[SÍNTESIS TEÓRICA Y DESARROLLO DE MODELO TEÓRICO - OPERACIONAL PARA LA GESTIÓN DE RIESGOS PRESUPUESTAL EN NOSOCOMIOS PÚBLICOS LATINOAMERICANOS]]></article-title>
<article-title xml:lang="en"><![CDATA[Theoretical Synthesis and Development of a Theoretical-Operational Model for Budget Risk Management in Latin American Public]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Calle Arcentales]]></surname>
<given-names><![CDATA[Diana Elizabeth]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Cesar Vallejo  ]]></institution>
<addr-line><![CDATA[Piura ]]></addr-line>
<country>Peru</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2026</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2026</year>
</pub-date>
<volume>28</volume>
<numero>1</numero>
<fpage>197</fpage>
<lpage>210</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_arttext&amp;pid=S1317-05702026000100197&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_abstract&amp;pid=S1317-05702026000100197&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_pdf&amp;pid=S1317-05702026000100197&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN La gestión del riesgo presupuestario constituye uno de los desafíos estructurales más relevantes para los hospitales públicos latinoamericanos, debido a la convergencia de inestabilidad macroeconómica, volatilidad política, transición epidemiológica compleja y restricciones persistentes de recursos. En este contexto, el presente estudio tiene como objetivo desarrollar un marco teórico-conceptual integrador para la gestión del riesgo presupuestario hospitalario, específicamente adaptado a las particularidades institucionales y operativas de América Latina. El trabajo se sustenta en una revisión teórico-conceptual de 60 fuentes académicas y técnicas, analizadas mediante síntesis narrativa y análisis temático, recopiladas entre julio y agosto de 2025. Del total de documentos, el 56,7% corresponde a publicaciones del período 2020-2025 y el 86,7% se vincula directamente con el contexto latinoamericano, con predominio de estudios provenientes de Brasil, Perú, Chile y Ecuador. Como resultado, se propone una definición operacional contextualizada de la gestión del riesgo presupuestario hospitalario y se identifican cinco dimensiones constitutivas interrelacionadas: planificación presupuestaria anticipativa, control de desviaciones presupuestarias, respuesta a contingencias financieras, priorización estratégica de recursos y fortalecimiento de capacidades técnicas. Cada dimensión se operacionaliza mediante componentes específicos, conformando un modelo teórico-operacional integrado con cincuenta indicadores orientados a fortalecer la toma de decisiones directivas y la sostenibilidad financiera.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT Budget risk management represents one of the most significant structural challenges for public hospitals in Latin America, resulting from the convergence of macroeconomic instability, political volatility, complex epidemiological transitions, and persistent resource constraints. In this context, this study aims to develop an integrated theoretical-conceptual framework for hospital budget risk management, specifically adapted to the institutional and operational characteristics of Latin American public health systems. The study is based on a theoretical-conceptual review of 60 academic and technical sources, analyzed through narrative synthesis and thematic analysis, collected between July and August 2025. Of the total documents reviewed, 56.7% were published between 2020 and 2025, while 86.7% are directly related to the Latin American context, with a predominance of studies from Brazil, Peru, Chile, and Ecuador. As a result, the study proposes a contextualized operational definition of hospital budget risk management and identifies five interrelated constituent dimensions: anticipatory budget planning, control of budget deviations, response to financial contingencies, strategic resource prioritization, and strengthening of technical capacities. Each dimension is operationalized through specific components, resulting in an integrated theoretical-operational model comprising fifty indicators aimed at supporting managerial decision-making and enhancing financial sustainability.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Administración de Hospitales]]></kwd>
<kwd lng="es"><![CDATA[Gestión de Riesgos Presupuestarios]]></kwd>
<kwd lng="es"><![CDATA[Asignación Presupuestal]]></kwd>
<kwd lng="es"><![CDATA[Planificación en Salud]]></kwd>
<kwd lng="es"><![CDATA[Hospitales Públicos]]></kwd>
<kwd lng="es"><![CDATA[América Latina]]></kwd>
<kwd lng="en"><![CDATA[Hospital Administration]]></kwd>
<kwd lng="en"><![CDATA[Budget Risk Management]]></kwd>
<kwd lng="en"><![CDATA[Budget Allocation]]></kwd>
<kwd lng="en"><![CDATA[Health Planning]]></kwd>
<kwd lng="en"><![CDATA[Public Hospitals]]></kwd>
<kwd lng="en"><![CDATA[Latin America]]></kwd>
</kwd-group>
</article-meta>
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