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dc.contributor.advisorFernandez Bayas, Teofilo
dc.contributor.authorColombatti Ramirez, Yurisleidi Arlina
dc.date.accessioned2020-09-30T21:47:57Z
dc.date.available2020-09-30T21:47:57Z
dc.date.issued2020
dc.identifier.urihttp://dspace.utb.edu.ec/handle/49000/8468
dc.descriptionThis writing details the problem that arises in the Decentralized Autonomous Government of the Babahoyo Canton regarding the management of income and expenses and its effect with the budget for the year 2019, the problem that this management reflects is that not always and in some certificates The budgetary budget is executed, either in income or expenses, however the lack of its total collection with regard to income not only affects the liquidity of the company in the current year in this case 2019, but also in the coming year (current year), taking into account that the factors that could influence the coming year have not yet been determined, among the factors that influenced the total collection is the lack of payment compliance of the taxpayers, specifically with the payments of property tax, which are the highest items, an incorrect income management would make it difficult in a certain percentage with the fulfillment of obligations such as the of public works that seeks to satisfy the needs of the community, in the case of investment works that represent infrastructure works, it is important to highlight that they make projections about how much will be spent according to the contract with the contracting companies, However, the need to disburse extra money to this event usually arises, it is called complementary contracts or new items are also created, it must be emphasized that within the administration expenses the same problem also occurs since there are certain items with amounts of money that exceeds the budgeted amount.es_ES
dc.descriptionThis writing details the problem that arises in the Decentralized Autonomous Government of the Babahoyo Canton regarding the management of income and expenses and its effect with the budget for the year 2019, the problem that this management reflects is that not always and in some certificates The budgetary budget is executed, either in income or expenses, however the lack of its total collection with regard to income not only affects the liquidity of the company in the current year in this case 2019, but also in the coming year (current year), taking into account that the factors that could influence the coming year have not yet been determined, among the factors that influenced the total collection is the lack of payment compliance of the taxpayers, specifically with the payments of property tax, which are the highest items, an incorrect income management would make it difficult in a certain percentage with the fulfillment of obligations such as the of public works that seeks to satisfy the needs of the community, in the case of investment works that represent infrastructure works, it is important to highlight that they make projections about how much will be spent according to the contract with the contracting companies, However, the need to disburse extra money to this event usually arises, it is called complementary contracts or new items are also created, it must be emphasized that within the administration expenses the same problem also occurs since there are certain items with amounts of money that exceeds the budgeted amount.es_ES
dc.description.abstractEl presente escrito detalla la problemática que se presenta en el Gobierno Autónomo Descentralizado del Cantón Babahoyo respecto a la gestión de ingresos y gastos y su efecto con lo presupuestado del año 2019, la problemática que refleja dicha gestión está en que no siempre y en algunas cédulas presupuestarias se ejecuta lo presupuestado, ya sea en ingresos o gastos, no obstante la falta de su recaudación total con lo que respecta a ingresos no solo afecta la liquidez de la empresa en el año actual en este caso 2019, sino que también al año venidero (año actual), tomando en cuenta que aún no se determinaría los factores que pudieran influir en el año venidero, dentro de los factores que influyeron en la total de recaudación es la falta de cumplimiento de pago de los contribuyentes, específicamente con los pagos de impuesto a la propiedad que son los rubros más altos, una incorrecto gestión de ingresos dificultaría en cierto porcentaje con el cumplimiento de las obligaciones como son el de obras públicas que busca lograr satisfacer las necesidades de la comunidad, en el caso de las obras de inversión que representan a las obras de infraestructura, es importante resaltar que hacen las proyecciones sobre cuanto se va a gastar según el contrato con las empresas contratistas, no obstante, suele surgir la necesidad de desembolsar dinero extra a ese suceso se lo llama contratos complementarios o también se crean nuevos rubros, hay que recalcar que dentro de los gastos de administración también se presenta el mismo problema ya que hay ciertos rubros con cantidades de dinero que sobrepasa el monto presupuestado.es_ES
dc.format.extent26 p.es_ES
dc.language.isoeses_ES
dc.publisherBABAHOYO: UTB, 2020es_ES
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 Ecuador*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/ec/*
dc.subjectPresupuestoes_ES
dc.subjectDevengadoes_ES
dc.subjectReformas Tributariases_ES
dc.subjectRubroses_ES
dc.titleAnálisis de los ingresos, gastos y su efecto en el presupuesto del Gobierno Autónomo Descentralizado del Cantón Babahoyo del año 2019es_ES
dc.typebachelorThesises_ES


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Atribución-NoComercial-SinDerivadas 3.0 Ecuador
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