dc.contributor.advisor | Fernández Bayas, Teófilo Roberto | |
dc.contributor.author | Guzmán Ledesma, Roxana Araceli | |
dc.date.accessioned | 2022-05-07T19:02:55Z | |
dc.date.available | 2022-05-07T19:02:55Z | |
dc.date.issued | 2022 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/11484 | |
dc.description | GAD Parroquial de Febres Cordero is a public sector institution that enjoys both administrative, political and financial independence as stated in the Constitution, and the Autonomy and Decentralization Territorial Organic Code, in addition to being the entity in charge of providing services that help the development of the parish community, fulfilling the objectives established in its mission and vision, in addition to the plans established as a public entity for the period 2021, this institution is taken as the entity under study for the topic: "Budget Execution of the GAD Mata de Cacao Parish Period 2021”. Research that is marked in the research line of the Accounting and Auditing, Financial Management, Administrative, Tax, Audit, Control career, with the Financial Management and Social Commitment subline, whose objective is to analyze and verify that the budget allocations that the entity receives have been executed in their entirety and to know what were the destinations of these resources, with an inductive-deductive approach methodology using as a tool the interview and analytical observation of the budgetary cells of the institution. Obtaining as results of the investigation that the budget was executed in 88.85% of its totality, and leaving the budget item of Investment Expenses with an increase of 57.84%, due to debts acquired for the improvement of community works, which were covered with items from other items that were not fully spent. | es_ES |
dc.description | GAD Parroquial de Febres Cordero is a public sector institution that enjoys both administrative, political and financial independence as stated in the Constitution, and the Autonomy and Decentralization Territorial Organic Code, in addition to being the entity in charge of providing services that help the development of the parish community, fulfilling the objectives established in its mission and vision, in addition to the plans established as a public entity for the period 2021, this institution is taken as the entity under study for the topic: "Budget Execution of the GAD Mata de Cacao Parish Period 2021”. Research that is marked in the research line of the Accounting and Auditing, Financial Management, Administrative, Tax, Audit, Control career, with the Financial Management and Social Commitment subline, whose objective is to analyze and verify that the budget allocations that the entity receives have been executed in their entirety and to know what were the destinations of these resources, with an inductive-deductive approach methodology using as a tool the interview and analytical observation of the budgetary cells of the institution. Obtaining as results of the investigation that the budget was executed in 88.85% of its totality, and leaving the budget item of Investment Expenses with an increase of 57.84%, due to debts acquired for the improvement of community works, which were covered with items from other items that were not fully spent. | es_ES |
dc.description.abstract | GAD Parroquial de Febres Cordero es una institución del sector público que goza de independencia tanto administrativa, política y financiera tal cual lo dice la Constitución, y el Código Orgánico Territorial Autonomía y Descentralización, además que es la entidad encargada de brindar los servicios que ayudan al desarrollo de la comunidad de la parroquia, cumpliendo los objetivos establecidos en su misión y visión además de las planificaciones establecidas como entidad pública para el periodo 2021, se toma a esta institución como la entidad objeto de estudio para el tema: “Ejecución Presupuestaria del GAD Parroquial Mata de Cacao Periodo 2021”. Investigación que se encuentra enmarcada en la línea de investigación de la carrera de Contabilidad y Auditoría, Gestión Financiera, Administrativa, Tributaria, Auditoria, Control, con la sublinea Gestión Financiera y Compromiso Social, cuyo objetivo es analizar y comprobar que las asignaciones presupuestarias que recibe la entidad hayan sido ejecutadas en su totalidad y conocer cuáles fueron los destinos de estos recursos, con una metodología de enfoque inductivo-deductivo utilizando como herramienta la entrevista y observación analítica de las células presupuestarias de la institución. Obteniendo como resultados de la investigación que el presupuesto fue ejecutado en un 88.85% de su totalidad, y dejando a la partida presupuestaria de Gastos de inversión con un aumento de 57.84%, debido a deudas adquiridas para mejoramiento de obras de la comunidad, que fueron cubiertas con rubros de otras partidas que no fueron gastadas en su totalidad. | es_ES |
dc.format.extent | 31p. | 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 | Ejecución Presupuestaria | es_ES |
dc.subject | GAD Parroquial | es_ES |
dc.subject | Presupuesto Público | es_ES |
dc.subject | Evaluación de Presupuesto | es_ES |
dc.title | Ejecución presupuestaria del GAD parroquial Mata de Cacao periodo 2021. | es_ES |
dc.type | bachelorThesis | es_ES |