dc.contributor.advisor | Fernández Bayas, Teófilo Roberto | |
dc.contributor.author | Hurtado García, Richard Rafael | |
dc.date.accessioned | 2022-05-07T19:15:39Z | |
dc.date.available | 2022-05-07T19:15:39Z | |
dc.date.issued | 2022 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/11485 | |
dc.description | This case study was carried out in the Autonomous Decentralized Parish Government of Antonio Sotomayor, is a public sector entity that provides the necessary services to meet the needs of citizens of the Antonio Sotomayor sector, belonging to the Vinces Canton, of the Province of Los Ríos, aims to carry out an accounting control to the expenditure item in the periods 2020 and 2021, through comparative tables. In the development the problems that this GAD has are described, for example, how the lack of control directly affects the institution, this work also has as a subline of investigation that of Audit and Control and the method was used because it allows to analyze the problems and the consequences that they would bring, in addition descriptive research will be used to obtain the necessary information on behalf of the employees of the institution, using the techniques of interview and observation. The importance of this work lies in verifying the management of the expenditure item of the Parish GAD to be studied, in order to compare the periods 2020 and 2021, to observe the variations that existed in these two years both in the budgeted and in the executed. | es_ES |
dc.description | This case study was carried out in the Autonomous Decentralized Parish Government of Antonio Sotomayor, is a public sector entity that provides the necessary services to meet the needs of citizens of the Antonio Sotomayor sector, belonging to the Vinces Canton, of the Province of Los Ríos, aims to carry out an accounting control to the expenditure item in the periods 2020 and 2021, through comparative tables. In the development the problems that this GAD has are described, for example, how the lack of control directly affects the institution, this work also has as a subline of investigation that of Audit and Control and the method was used because it allows to analyze the problems and the consequences that they would bring, in addition descriptive research will be used to obtain the necessary information on behalf of the employees of the institution, using the techniques of interview and observation. The importance of this work lies in verifying the management of the expenditure item of the Parish GAD to be studied, in order to compare the periods 2020 and 2021, to observe the variations that existed in these two years both in the budgeted and in the executed. | es_ES |
dc.description.abstract | El presente estudio de caso se realizó en el Gobierno Autónomo Descentralizado Parroquial de Antonio Sotomayor, es una entidad del sector público que proporciona los servicios necesarios para satisfacer las necesidades de los ciudadanos del sector Antonio Sotomayor, perteneciente al Cantón Vinces, de la Provincia de Los Ríos, tiene como objetivo realizar un control contable al rubro gastos en los periodos 2020 y 2021, mediante cuadros comparativos. En el desarrollo se describen las problemáticas que tiene este GAD, por ejemplo, como la falta de control afecta de manera directa a la institución, este trabajo también tiene como sublinea de investigación la de Auditoría y Control y se usó el método porque permite analizar los problemas y las consecuencias que traerían los mismos, además se usara la investigación descriptiva para obtener la información necesaria de parte de los empleados de la institución, usando las técnicas de entrevista y observación. La importancia de este trabajo radica en constatar el manejo del rubro gastos del GAD Parroquial a estudiarse, con la finalidad de comparar los periodos 2020 y 2021, para observar las variaciones que existieron en estos dos años tanto en lo presupuestado como en lo ejecutado. | es_ES |
dc.format.extent | 34 p. | 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 | Gastos | es_ES |
dc.subject | Control | es_ES |
dc.subject | Gobierno Autónomo Descentralizado | es_ES |
dc.title | Control contable de la cuenta gastos del GAD parroquial Antonio Sotomayor en el periodo 2020 - 2021. | es_ES |
dc.type | bachelorThesis | es_ES |