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Ejecución presupuestaria de ingresos y gastos del Gobierno Autónomo Descentralizado Municipal del Cantón Baba en el período 2020 – 2021.
| dc.contributor.advisor | Cabrera Coello, Bolívar Miguel | |
| dc.contributor.author | Crespo Villavicencio, Kerlly Rosalía | |
| dc.date.accessioned | 2022-10-13T03:47:24Z | |
| dc.date.available | 2022-10-13T03:47:24Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/12762 | |
| dc.description | This Case Study called "Income and Expenditure budget of the Municipal Decentralized Autonomous Government of Baba Canton in the period 2020 - 2021", is carried out with the purpose of analyzing the economic execution in the institution to determine how it relates to compliance of the planned goals, revealing in turn how the administrative management is being carried out in relation to the sources of income and the fulfillment of obligations. This project is structured under the Financial, Tax and Social Commitment Management research subline, prior to obtaining the third-level degree in Accounting and Auditing. The method to be used is inductive-deductive and the type of research is based on a descriptive methodology based on the interview addressed to the director of the financial department of the Municipal GAD of Baba Canton as a qualitative element that allows realistic information to be collected. It is planned to take as a reference the State of Budget Execution of both years, where both the income and expenses of the institution are detailed, managing to carry out its review and comparison of the codified budget with the accrued budget, obtaining the execution carried out in the 2020 and in the same way determine what is raised in 2021. The budgets may present variations at the time of their execution, which may influence their fulfillment, for this reason it is of vital importance that the Municipal GAD of Baba be able to take advantage of the resources that allow satisfying the needs of citizens, and that through their good execution are reflected in public works promoting the development and progress of the Canton. Through the current case study, it is intended to demonstrate that it is essential to analyze the importance of budget items in order to have knowledge about how these have been manipulations and therefore also know the different changes they have presented. | es_ES |
| dc.description | This Case Study called "Income and Expenditure budget of the Municipal Decentralized Autonomous Government of Baba Canton in the period 2020 - 2021", is carried out with the purpose of analyzing the economic execution in the institution to determine how it relates to compliance of the planned goals, revealing in turn how the administrative management is being carried out in relation to the sources of income and the fulfillment of obligations. This project is structured under the Financial, Tax and Social Commitment Management research subline, prior to obtaining the third-level degree in Accounting and Auditing. The method to be used is inductive-deductive and the type of research is based on a descriptive methodology based on the interview addressed to the director of the financial department of the Municipal GAD of Baba Canton as a qualitative element that allows realistic information to be collected. It is planned to take as a reference the State of Budget Execution of both years, where both the income and expenses of the institution are detailed, managing to carry out its review and comparison of the codified budget with the accrued budget, obtaining the execution carried out in the 2020 and in the same way determine what is raised in 2021. The budgets may present variations at the time of their execution, which may influence their fulfillment, for this reason it is of vital importance that the Municipal GAD of Baba be able to take advantage of the resources that allow satisfying the needs of citizens, and that through their good execution are reflected in public works promoting the development and progress of the Canton. Through the current case study, it is intended to demonstrate that it is essential to analyze the importance of budget items in order to have knowledge about how these have been manipulations and therefore also know the different changes they have presented. | es_ES |
| dc.description.abstract | El presente Estudio de Caso denominado “Ejecución Presupuestaria de Ingresos y Gastos del Gobierno Autónomo Descentralizado Municipal del Cantón Baba en el período 2020 – 2021”, se lo realiza con la finalidad de analizar la ejecución presupuestaria en la institución para determinar cómo se relaciona con el cumplimiento de las metas planificadas, revelando a su vez como se está llevando la gestión administrativa en relación a las fuentes de ingresos y el cumplimiento de obligaciones. Este proyecto, está estructurado bajo la sublínea de investigación Gestión Financiera, Tributaria y Compromiso Social, previo a la obtención del título de tercer nivel de Licenciatura en Contabilidad y Auditoría. El método a utilizar es el inductivo- deductivo y el tipo de investigación se basa en una metodología descriptiva sustentada en la entrevista dirigida al director del departamento financiero del GAD Municipal del Cantón Baba como elemento cualitativo que permita recabar información realista. Se prevé tomar como referencia el Estado de Ejecución Presupuestaria de ambos ejercicios, en donde se detallan tanto los ingresos como los gastos de la institución, permitiendo llevar a cabo su revisión y comparación del presupuesto codificado con el devengado obteniendo la ejecución llevada a cabo en el 2020 y de la misma forma determinar lo suscitado en el 2021. Los presupuestos pueden presentar variaciones al momento de que se realice su ejecución, lo que puede influir en su cumplimiento, por ello es de vital importancia que el GAD Municipal de Baba pueda aprovechar los recursos que permitan satisfacer las necesidades de la ciudadanía, y que a través de su buena ejecución se vean reflejados en las obras públicas promoviendo el desarrollo y progreso del Cantón. Por medio del actual estudio de caso se pretende demostrar que es de suma importancia analizar las partidas presupuestarias con la finalidad de tener conocimiento acerca de cómo estas han sido efectuadas y por consiguiente también saber los diferentes cambios que han presentado. | es_ES |
| dc.format.extent | 33 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2022 | 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 | Ejecución | es_ES |
| dc.subject | Ingresos | es_ES |
| dc.subject | Gastos | es_ES |
| dc.subject | Presupuesto | es_ES |
| dc.subject | Variaciones | es_ES |
| dc.title | Ejecución presupuestaria de ingresos y gastos del Gobierno Autónomo Descentralizado Municipal del Cantón Baba en el período 2020 – 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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