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Plan operativo anual en la Federación Deportiva de Los Ríos ubicado en la ciudad de Babahoyo, durante el periodo 2021.
| dc.contributor.advisor | Menéndez Marquínez, Carlos Alberto | |
| dc.contributor.author | Gavilánez Campbell, Nayeli Stephania | |
| dc.date.accessioned | 2023-11-12T05:56:09Z | |
| dc.date.available | 2023-11-12T05:56:09Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15206 | |
| dc.description | In every entity at the global level, whether public or private, it is important that efficient budget planning is carried out to properly manage the resources held by the organization from multiple sources. In the case of public sector entities, budget execution is important because it allows the creation of an operational plan that focuses on achieving the goals established by the institution. In a sports entity, the Annual Operating Plan (POA) focuses on ensuring compliance with accounting standards, improving processes, controlling costs, managing inventory and cash flow, and generating accurate financial reports, thus contributing to the success and sustainability of the sports entity. This case study is aimed at evaluating the budget execution for the determination of budget compliance in the Sports Federation of Los Ríos during the 2021 period through a review of the budget documents. This study was carried out through a descriptive research which allowed to identify the variable to be investigated, the types of research used is field and documentary. While the data collection techniques that are considered are interviews and documentary analysis. It was obtained as a result that the report of the budget of income and expenses of the Sports Federation of Los Ríos there are financial deviations. The main drawback of budget implementation is that the provisions of the annual operational plan are not always adjusted, a scenario that explains the inadequate implementation rate of certain accounts specified in the institutional budget. | es_ES |
| dc.description | In every entity at the global level, whether public or private, it is important that efficient budget planning is carried out to properly manage the resources held by the organization from multiple sources. In the case of public sector entities, budget execution is important because it allows the creation of an operational plan that focuses on achieving the goals established by the institution. In a sports entity, the Annual Operating Plan (POA) focuses on ensuring compliance with accounting standards, improving processes, controlling costs, managing inventory and cash flow, and generating accurate financial reports, thus contributing to the success and sustainability of the sports entity. This case study is aimed at evaluating the budget execution for the determination of budget compliance in the Sports Federation of Los Ríos during the 2021 period through a review of the budget documents. This study was carried out through a descriptive research which allowed to identify the variable to be investigated, the types of research used is field and documentary. While the data collection techniques that are considered are interviews and documentary analysis. It was obtained as a result that the report of the budget of income and expenses of the Sports Federation of Los Ríos there are financial deviations. The main drawback of budget implementation is that the provisions of the annual operational plan are not always adjusted, a scenario that explains the inadequate implementation rate of certain accounts specified in the institutional budget. | es_ES |
| dc.description.abstract | En toda entidad a nivel mundial, ya sean públicas o privadas, es importante que se lleve a cabo una planificación presupuestaria eficiente para administrar adecuadamente los recursos que posee la organización de múltiples fuentes. En el caso de las entidades del sector público, la ejecución presupuestaria es importante porque permite la creación de un plan operativo que se enfoca en el logro de las metas establecidas por la institución. En una entidad deportiva, el Plan operativo anual (POA) se enfoca en asegurar el cumplimiento de normas contables, mejorar procesos, controlar costos, gestionar inventario y flujo de efectivo, y generar informes financieros precisos, contribuyendo así al éxito y sostenibilidad de la entidad deportiva. El presente estudio de caso está orientado a evaluar la ejecución presupuestaria para la determinación del cumplimiento del presupuesto en la Federación Deportiva de Los Ríos durante el periodo 2021 a través de una revisión de los documentos presupuestarios. Este estudio se realizó mediante una investigación descriptiva el cual permitió identificar la variable a investigar, los tipos de investigación utilizada es de campo y documental. Mientras que las técnicas de recolección de datos que se consideran son entrevistas y análisis documental. Se obtuvo como resultados que el informe presupuestario de ingresos y egresos de la entidad deportiva existen desviaciones financieras debido a que no siempre se ajustan las disposiciones del plan operativo anual. | es_ES |
| dc.format.extent | 48 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | 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 | Plan operativo anual | es_ES |
| dc.subject | Presupuesto | es_ES |
| dc.subject | Federación Deportiva de Los Ríos | es_ES |
| dc.subject | Ejecución presupuestaria | es_ES |
| dc.title | Plan operativo anual en la Federación Deportiva de Los Ríos ubicado en la ciudad de Babahoyo, durante el periodo 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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