Mostrar el registro sencillo del ítem
Ingresos y gastos del gad municipal del Cantón Alfredo Baquerizo Moreno en el año 2022.
| dc.contributor.advisor | Avilez Merino, Rosa de Las Mercedes | |
| dc.contributor.author | Alcívar Jiménez, Adilson Javier | |
| dc.date.accessioned | 2024-03-15T17:47:48Z | |
| dc.date.available | 2024-03-15T17:47:48Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15689 | |
| dc.description | In the context of municipal administration and budgets, it is common to have specific documents that detail how financial resources will be allocated. These documents may vary from place to place and may be called different things, such as municipal budget, budget plan, or budget report. A municipal budget will typically include estimates of income and expenses for a specific period, and may be broken down by departments or specific areas of interest. It could also include long-term projections, financial goals, and strategies for managing resources. The purpose of this study is to analyze the changes between the initial allocation and the accrual recorded in the budgetary records of income and expenses of the municipal GAD of the Alfredo Baquerizo Moreno canton in the year 2022 through financial analyzes such as vertical and horizontal. Through the implementation of this study we realized that there is a high relative variation between what is accrued and what is budgeted in some of the accounts of the budget items of the institution, so it is relevant that the entity manages to obtain a lower percentage in said variation. in their following periods. It is very important that the budgetary certificate accounts maintain a balance between the initial allocation and the accrual at the end of the period, to ensure that no area is affected during the fiscal period. | es_ES |
| dc.description | In the context of municipal administration and budgets, it is common to have specific documents that detail how financial resources will be allocated. These documents may vary from place to place and may be called different things, such as municipal budget, budget plan, or budget report. A municipal budget will typically include estimates of income and expenses for a specific period, and may be broken down by departments or specific areas of interest. It could also include long-term projections, financial goals, and strategies for managing resources. The purpose of this study is to analyze the changes between the initial allocation and the accrual recorded in the budgetary records of income and expenses of the municipal GAD of the Alfredo Baquerizo Moreno canton in the year 2022 through financial analyzes such as vertical and horizontal. Through the implementation of this study we realized that there is a high relative variation between what is accrued and what is budgeted in some of the accounts of the budget items of the institution, so it is relevant that the entity manages to obtain a lower percentage in said variation. in their following periods. It is very important that the budgetary certificate accounts maintain a balance between the initial allocation and the accrual at the end of the period, to ensure that no area is affected during the fiscal period. | es_ES |
| dc.description.abstract | En el contexto de la administración municipal y presupuestos, es común tener documentos específicos que detallen cómo se asignarán los recursos financieros. Estos documentos pueden variar de un lugar a otro y pueden llamarse de diferentes maneras, como presupuesto municipal, plan presupuestario, o informe presupuestario. Un presupuesto municipal típicamente incluirá estimaciones de ingresos y gastos para un período específico, y puede desglosarse por departamentos o áreas específicas de interés. También podría incluir proyecciones a largo plazo, metas financieras y estrategias para manejar los recursos. La finalidad de este estudio es analizar los cambios existentes entre la asignación inicial y lo devengado que registran las cédulas presupuestarias de ingresos y gastos del GAD municipal del cantón Alfredo Baquerizo Moreno en el año 2022 a través de análisis financieros como son el vertical y horizontal. Mediante la implementación del presente estudio nos dimos cuenta que existe una variación relativa alta entre lo devengado y lo presupuestado en algunas de las cuentas de las partidas presupuestarias de la institución, por lo que es relevante que la entidad logre obtener un menor porcentaje en dicha variación en sus siguientes períodos. Es muy importante que las cuentas de las cédulas presupuestarias mantengan un equilibrio entre la asignación inicial y el devengado al final del período, para lograr que no se vea afectada ningún área durante el período fiscal. | es_ES |
| dc.format.extent | 41 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2024 | 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 | Cédulas presupuestarias | es_ES |
| dc.subject | Gastos | es_ES |
| dc.subject | Ingresos | es_ES |
| dc.subject | Presupuesto municipal | es_ES |
| dc.subject | Período | es_ES |
| dc.title | Ingresos y gastos del gad municipal del Cantón Alfredo Baquerizo Moreno en el año 2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
Ficheros en el ítem
Este ítem aparece en la(s) siguiente(s) colección(ones)
Excepto si se señala otra cosa, la licencia del ítem se describe como Atribución-NoComercial-SinDerivadas 3.0 Ecuador