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Gestión presupuestaria del Cuerpo de Bomberos de la ciudad de Babahoyo en el periodo 2022.
| dc.contributor.advisor | Sandoya Mayorga, Liliana Andreina | |
| dc.contributor.author | Sumba Mejía, José Francisco | |
| dc.date.accessioned | 2024-09-23T17:27:25Z | |
| dc.date.available | 2024-09-23T17:27:25Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17269 | |
| dc.description | Budget management in the Babahoyo Fire Department presents a significant problem, as it is not fully executed, preventing it from fulfilling its planning in an optimal manner. Unused resources are returned to the Municipal Decentralized Autonomous Government, limiting the institution's operation and its ability to respond to emergencies. In addition, many planned programs and projects are not executed, restricting the provision of adequate services to the community. The distribution of resources is not always equitable, generating disparities in the attention to different sectors of the population. The lack of adequate control and monitoring of budget execution leads to a lack of knowledge of the scope of resource management, resulting in a financial deficit in subsequent years. The research seeks to analyze the budget management of the Babahoyo Fire Department in 2022, evaluating policies, procedures and budget components, and describing the execution system through flow charts. A mixed approach is used, combining qualitative and quantitative methods, with field, documentary and descriptive research. The internal control system shows a moderate level of confidence, with areas requiring improvement. Although revenues have increased, expenses have also grown significantly, resulting in a deficit. The analysis highlights the need to strengthen internal control and improve budget management to avoid financial deficits. It is recommended to implement a training program for the staff in charge of internal control, to thoroughly review the planning and expenditure control processes, and to develop a manual of procedures accessible to all staff involved. | es_ES |
| dc.description | Budget management in the Babahoyo Fire Department presents a significant problem, as it is not fully executed, preventing it from fulfilling its planning in an optimal manner. Unused resources are returned to the Municipal Decentralized Autonomous Government, limiting the institution's operation and its ability to respond to emergencies. In addition, many planned programs and projects are not executed, restricting the provision of adequate services to the community. The distribution of resources is not always equitable, generating disparities in the attention to different sectors of the population. The lack of adequate control and monitoring of budget execution leads to a lack of knowledge of the scope of resource management, resulting in a financial deficit in subsequent years. The research seeks to analyze the budget management of the Babahoyo Fire Department in 2022, evaluating policies, procedures and budget components, and describing the execution system through flow charts. A mixed approach is used, combining qualitative and quantitative methods, with field, documentary and descriptive research. The internal control system shows a moderate level of confidence, with areas requiring improvement. Although revenues have increased, expenses have also grown significantly, resulting in a deficit. The analysis highlights the need to strengthen internal control and improve budget management to avoid financial deficits. It is recommended to implement a training program for the staff in charge of internal control, to thoroughly review the planning and expenditure control processes, and to develop a manual of procedures accessible to all staff involved. | es_ES |
| dc.description.abstract | La gestión presupuestaria en el Cuerpo de Bomberos de Babahoyo presenta un problema significativo, ya que no se ejecuta en su totalidad, impidiendo cumplir con su planificación de manera óptima. Los recursos no utilizados se devuelven al Gobierno Autónomo Descentralizado Municipal, limitando la operatividad de la institución y su capacidad para responder a emergencias. Además, muchos programas y proyectos planificados no se ejecutan, restringiendo la oferta de servicios adecuados a la comunidad. La distribución de recursos no siempre es equitativa, generando disparidades en la atención a diferentes sectores de la población. La falta de control y seguimiento adecuados de la ejecución presupuestaria lleva a un desconocimiento del alcance de la gestión de los recursos, resultando en un déficit financiero en años posteriores. La investigación busca analizar la gestión presupuestaria del Cuerpo de Bomberos de Babahoyo en 2022, evaluando políticas, procedimientos y componentes presupuestarios, y describiendo el sistema de ejecución mediante diagramas de flujo. Se utiliza un enfoque mixto, combinando métodos cualitativos y cuantitativos, con investigaciones de campo, documental y descriptiva. El sistema de control interno muestra un nivel de confianza moderado, con áreas que requieren mejora. Aunque los ingresos han aumentado, los gastos también han crecido significativamente, resultando en un déficit. El análisis destaca la necesidad de fortalecer el control interno y mejorar la gestión presupuestaria para evitar déficits financieros. Se recomienda implementar un programa de capacitación para el personal encargado del control interno, revisar exhaustivamente los procesos de planificación y control de gastos, y desarrollar un manual de procedimientos accesible para todo el personal involucrado. | es_ES |
| dc.format.extent | 60 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 | Gestión presupuestaria | es_ES |
| dc.subject | Control interno | es_ES |
| dc.subject | Déficit financiero | es_ES |
| dc.subject.other | Contabilidad y Auditoría | es_ES |
| dc.title | Gestión presupuestaria del Cuerpo de Bomberos de la ciudad de Babahoyo en el periodo 2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
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