control presupuestario de los gastos del Gobierno Autónomo Descentralizado Rural de Zapotal durante el periodo 2021.
| dc.contributor.advisor | Acosta Roby, Martha Guadalupe | |
| dc.contributor.author | Avilés Jiménez, Evelyn Juliana | |
| dc.date.accessioned | 2023-05-22T16:17:50Z | |
| dc.date.available | 2023-05-22T16:17:50Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/13788 | |
| dc.description | Budget control is an essential tool within public organizations, since it allows comparing budgeted results to identify inconsistencies in budget execution and take corrective actions to efficiently and effectively manage public financial resources. Therefore, it is a tool that makes it possible to meet the objectives of public companies. Reason for which, the purpose of the present study is to analyze the budgetary control of the expenses of the Rural GAD of Zapotal during the period 2021, for which, an investigation with a mixed approach was carried out that allowed the analysis of the information in a qualitative and quantitative. While the types of research are: documentary and field, supported by inductive and analytical methods. The techniques were an interview and direct observation. The investigative results allowed us to conclude that the Zapotal parish GAD presents important inconsistencies in the budget execution of the 2021 period, which denotes a low compliance with the budget of planned expenses. It was also determined that no evaluations or follow-ups are carried out that allow greater compliance with the assigned budget. In addition, the performance of budgetary control is not optimal, which affects the fulfillment of activities, plans and action programs for the benefit of society. The implementation of control activities is recommended in order to guarantee correct budgetary performance and that the management of public resources is transparent. | es_ES |
| dc.description | Budget control is an essential tool within public organizations, since it allows comparing budgeted results to identify inconsistencies in budget execution and take corrective actions to efficiently and effectively manage public financial resources. Therefore, it is a tool that makes it possible to meet the objectives of public companies. Reason for which, the purpose of the present study is to analyze the budgetary control of the expenses of the Rural GAD of Zapotal during the period 2021, for which, an investigation with a mixed approach was carried out that allowed the analysis of the information in a qualitative and quantitative. While the types of research are: documentary and field, supported by inductive and analytical methods. The techniques were an interview and direct observation. The investigative results allowed us to conclude that the Zapotal parish GAD presents important inconsistencies in the budget execution of the 2021 period, which denotes a low compliance with the budget of planned expenses. It was also determined that no evaluations or follow-ups are carried out that allow greater compliance with the assigned budget. In addition, the performance of budgetary control is not optimal, which affects the fulfillment of activities, plans and action programs for the benefit of society. The implementation of control activities is recommended in order to guarantee correct budgetary performance and that the management of public resources is transparent. | es_ES |
| dc.description.abstract | El control presupuestario es una herramienta esencial dentro de las organizaciones públicas, puesto que, permite comparar los resultados presupuestados para identificar inconsistencias en cuanto a la ejecución del presupuesto y tomar acciones correctivas para gestionar con eficiencia y eficacia los recursos financieros públicos. Por lo tanto, es una herramienta que hace posible el cumplimiento de los objetivos de las empresas públicas. Motivo por el cual, el propósito del presente estudio es analizar el control presupuestario de los gastos del GAD Rural de Zapotal durante el periodo 2021, para lo cual, se llevó a cabo una investigación con enfoque mixto que permitió el análisis de la información de forma cualitativa y cuantitativa. Mientras que los tipos de investigación son: documental y de campo, apoyados en los métodos inductivo y analítico. Las técnicas fueron una entrevista y observación directa. Los resultados investigativos permitieron concluir que el GAD parroquial de Zapotal presenta importantes inconsistencias en la ejecución presupuestaria del periodo 2021, lo cual denota un bajo cumplimiento del presupuesto de gastos planificados. También se determinó que, no se realizan evaluaciones o seguimientos que permitan un mayor cumplimiento del presupuesto asignado. Además, el desempeño del control presupuestario no es óptimo, lo cual afecta el cumplimiento de las actividades, planes y programas de acción en beneficio de la sociedad. Es recomendable la implementación de actividades de control con el propósito de garantizar un correcto desempeño presupuestario y que la gestión de los recursos públicos sea transparente. | es_ES |
| dc.format.extent | 50 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | 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 | Control | es_ES |
| dc.subject | Control presupuestario | es_ES |
| dc.subject | Presupuesto | es_ES |
| dc.subject | Ejecución presupuestaria | es_ES |
| dc.subject | Gastos | es_ES |
| dc.title | control presupuestario de los gastos del Gobierno Autónomo Descentralizado Rural de Zapotal durante el periodo 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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