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Análisis contable en la gestión presupuestaria en el GAD Municipal de Vinces en el período 2019-2020
| dc.contributor.advisor | Haz Cadena, Yomara Paola | |
| dc.contributor.author | Franco Manjarrez, Byron Alexander | |
| dc.date.accessioned | 2021-11-24T17:52:15Z | |
| dc.date.available | 2021-11-24T17:52:15Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/10692 | |
| dc.description | The case study called "Accounting analysis in budget management in the Vinces Municipal GAD in the period 2019-2020". The GADs have been created with the purpose that the citizens and the government administration become easier to manage around each canton of each province of the country, so that there is a hierarchical system for the benefit of the people of a certain area. The budget is an instrument that allows the aforementioned entity to make decisions, meet the objectives of these government institutions for the constant sustainable development of the same and for the improvement of the infrastructure. This work has been structured under the sub-line of research Financial, tax management and social commitment. The financial director was interviewed, who provided information about the state of budget execution, the analytical method was used because it consists of carrying out the respective analysis of agreements for the 2019-2020 periods, determining the degree of compliance with the institutional goals and objectives, it was based the study by means of a descriptive type investigation for the knowledge related to the particular facts of the budget management of the Autonomous Decentralized Municipal Government of the Vinces canton. Percentage variations of the two periods under study were applied, financial indicators were also applied that allowed obtaining general conclusions. On the other hand, the current expenses that are those generated for the development of the activities of the municipal GAD were lower than the income in 2019, but in 2020 the expenses exceeded the income, for which a budget deficit was generated. | es_ES |
| dc.description | The case study called "Accounting analysis in budget management in the Vinces Municipal GAD in the period 2019-2020". The GADs have been created with the purpose that the citizens and the government administration become easier to manage around each canton of each province of the country, so that there is a hierarchical system for the benefit of the people of a certain area. The budget is an instrument that allows the aforementioned entity to make decisions, meet the objectives of these government institutions for the constant sustainable development of the same and for the improvement of the infrastructure. This work has been structured under the sub-line of research Financial, tax management and social commitment. The financial director was interviewed, who provided information about the state of budget execution, the analytical method was used because it consists of carrying out the respective analysis of agreements for the 2019-2020 periods, determining the degree of compliance with the institutional goals and objectives, it was based the study by means of a descriptive type investigation for the knowledge related to the particular facts of the budget management of the Autonomous Decentralized Municipal Government of the Vinces canton. Percentage variations of the two periods under study were applied, financial indicators were also applied that allowed obtaining general conclusions. On the other hand, the current expenses that are those generated for the development of the activities of the municipal GAD were lower than the income in 2019, but in 2020 the expenses exceeded the income, for which a budget deficit was generated. | es_ES |
| dc.description.abstract | El estudio de caso denominado “Análisis contable en la gestión presupuestaria en el GAD Municipal de Vinces en el período 2019-2020”. Los GAD se han creado con el propósito de que los ciudadanos y la administración del gobierno se vuelva más ligero de manejar alrededor de cada cantón de cada provincia del país, con el fin de que exista un sistema jerárquico en beneficio del pueblo de determinada zona. El presupuesto es un instrumento que permite a la entidad mencionada, el poder tomar decisiones, cumplir los objetivos de estas instituciones gubernamentales para el constante desarrollo sostenible del mismo y para la mejora de la infraestructura. Este trabajo está enmarcado en la sublínea Gestión financiera, tributaria y compromiso social. Se entrevistó al director financiero, quién proporcionó información acerca del estado de ejecución presupuestaria, se utilizó el método analítico porque consiste en realizar los análisis respectivos de acuerdos a los períodos 2019-2020, determinando el grado de cumplimiento de las metas y objetivos institucionales, se basó el estudio mediante una investigación tipo descriptiva para el conocimiento relacionado a los hechos particulares de la gestión presupuestaria del Gobierno Autónomo Descentralizado Municipal del cantón Vinces. Se aplicó variaciones porcentuales de los dos períodos en estudio, también se aplicó indicadores financieros que permitieron obtener conclusiones generales, sobre los ingresos y gastos corrientes de las actividades desarrolladas por el GAD Municipal de Vinces, donde se evidenció que los gastos fueron menores que los ingresos en el año 2019, pero en el 2020 los gastos superaron a los ingresos, por lo cual hubo un déficit presupuestario. | es_ES |
| dc.format.extent | 30 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2021 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Análisis contable | es_ES |
| dc.subject | Gestión presupuestaria | es_ES |
| dc.subject | Información financiera | es_ES |
| dc.subject | Ejecución presupuestaria | es_ES |
| dc.title | Análisis contable en la gestión presupuestaria en el GAD Municipal de Vinces en el período 2019-2020 | es_ES |
| dc.type | bachelorThesis | es_ES |
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