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Control presupuestario del Gobierno Autónomo Descentralizado del cantón San Francisco de Puebloviejo dentro de periodo 2020-2021.
| dc.contributor.advisor | Ledesma Álvarez, Gerson Damacio | |
| dc.contributor.author | Santana Bajaña, Yenny Yareli | |
| dc.date.accessioned | 2022-10-14T23:49:45Z | |
| dc.date.available | 2022-10-14T23:49:45Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/12847 | |
| dc.description | Budget control is one of the most important financial management tools that have been presented within the ideal options to improve the performance of a company, it is thanks to this that you avoid spending more or having more income in the same way. This case study seeks to carry out a financial control process to determine if during the 2020-2021 period the income and expenses that are made in the cantonal GAD of Pueblo Viejo are adequate and if the budget they have is ideal. In the first place, through the use of data collection tools, it was possible to obtain information of the budget type of the income and expenses that are made in the GAD of Pueblo Viejo through the income statements in said periods; then, an interview and a survey were conducted to the person who is in charge of monitoring the administrative departments of the institution, finally, a financial analysis was carried out on the income statements in the year 2020 and 2021, comparing both values and determining if they complied with what was established. The results show that in the cantonal GAD of Pueblo Viejo, the expenses incurred in the period 2021 were higher than in 2020, and the difference between both values ends up being negative, so that the public company has a large number of inconveniences in the processes. registering financial and accounting information, as well as the quality of its workers. This shows that this entity requires a large number of changes that need to be applied urgently in order to improve processes and have a better record of financial movements. | es_ES |
| dc.description | Budget control is one of the most important financial management tools that have been presented within the ideal options to improve the performance of a company, it is thanks to this that you avoid spending more or having more income in the same way. This case study seeks to carry out a financial control process to determine if during the 2020-2021 period the income and expenses that are made in the cantonal GAD of Pueblo Viejo are adequate and if the budget they have is ideal. In the first place, through the use of data collection tools, it was possible to obtain information of the budget type of the income and expenses that are made in the GAD of Pueblo Viejo through the income statements in said periods; then, an interview and a survey were conducted to the person who is in charge of monitoring the administrative departments of the institution, finally, a financial analysis was carried out on the income statements in the year 2020 and 2021, comparing both values and determining if they complied with what was established. The results show that in the cantonal GAD of Pueblo Viejo, the expenses incurred in the period 2021 were higher than in 2020, and the difference between both values ends up being negative, so that the public company has a large number of inconveniences in the processes. registering financial and accounting information, as well as the quality of its workers. This shows that this entity requires a large number of changes that need to be applied urgently in order to improve processes and have a better record of financial movements. | es_ES |
| dc.description.abstract | El control presupuestario es una de las herramientas de Gestión financiera más importantes que se han presentado dentro de las opciones ideales para mejorar el rendimiento de una empresa, es gracias a esto que se evitan hacer gastos de más o tener ingresos de más de igual manera. Este estudio de caso busca realizar un proceso de control financiero para determinar si durante el período 2020-2021 los ingresos y gastos que se realizan en al GAD cantonal de Pueblo Viejo son los adecuados y si el presupuesto del que disponen es el ideal. En primer lugar, mediante el uso de herramientas de recolección de datos, se permitió obtener información del tipo presupuestaria de los ingresos y gastos que se realizan en el GAD de Pueblo Viejo mediante los estados de resultados en dichos períodos; después, se realizó una entrevista y una encuesta a la persona que está encargada de vigilar los departamentos administrativos de la institución, por último, se realizó un análisis financiero sobre los estados de resultados en el ejercicio en el año 2020 y 2021, comparando ambos valores y determinando si los mismos cumplieron con lo establecido. Los resultados muestran que en el GAD cantonal de Pueblo Viejo los gastos realizados en el período 2021 fueron mayores que en el 2020, y la diferencia entre ambos valores termina siendo negativo, de manera que la empresa pública tiene una gran cantidad de inconvenientes en los procesos de registro de información financiera y contable, además de la calidad de sus operarios. Esto demuestra que esta entidad requiere de una gran cantidad de cambios que necesitan ser aplicados de suma urgencia con el fin de mejorar los procesos y tener un mayor registro de los movimientos financieros. | es_ES |
| dc.format.extent | 28 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 | Control presupuestario | es_ES |
| dc.subject | GAD | es_ES |
| dc.subject | Gestión financiera | es_ES |
| dc.subject | Ingresos - gastos | es_ES |
| dc.subject | Empresa pública | es_ES |
| dc.title | Control presupuestario del Gobierno Autónomo Descentralizado del cantón San Francisco de Puebloviejo dentro de periodo 2020-2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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