Variación de ingresos en el área de tesorería del Gobierno Autónomo Descentralizado Parroquial Ricaurte en los periodos 2021 y 2022.
| dc.contributor.advisor | Garofalo Velasco, Darly Agnelio | |
| dc.contributor.author | Cotera Pita, Bryan Danilo | |
| dc.date.accessioned | 2023-11-12T03:31:27Z | |
| dc.date.available | 2023-11-12T03:31:27Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15194 | |
| dc.description | The present case study was carried out in the Ricaurte Parish GAD with the objective of determining the variation in income in the periods 2021 and 2022. The work was constituted through a mixed approach, documentary and field research, as well as an inductive method. In addition, the interview technique was used, which was directed to the Financial Director of the GAD and a documentary analysis of the income with its respective instruments. The results were: the institution has the following sources of income: current income, capital and financing; The GAD has a marked dependence on budget allocations from the State; The institution does not have appropriate management capacity regarding the generation of income for the development of various projects by the GAD; and in 2021 the entity presented deviations in one of its sources of income, since the management of accounts receivable was not completely effective. The GAD presented a reduction in financing income in the periods analyzed. However, the period where the negative variation was important is 2021, where a percentage deviation of 54% of what was expected to enter in this area was identified. As conclusions. | es_ES |
| dc.description | The present case study was carried out in the Ricaurte Parish GAD with the objective of determining the variation in income in the periods 2021 and 2022. The work was constituted through a mixed approach, documentary and field research, as well as an inductive method. In addition, the interview technique was used, which was directed to the Financial Director of the GAD and a documentary analysis of the income with its respective instruments. The results were: the institution has the following sources of income: current income, capital and financing; The GAD has a marked dependence on budget allocations from the State; The institution does not have appropriate management capacity regarding the generation of income for the development of various projects by the GAD; and in 2021 the entity presented deviations in one of its sources of income, since the management of accounts receivable was not completely effective. The GAD presented a reduction in financing income in the periods analyzed. However, the period where the negative variation was important is 2021, where a percentage deviation of 54% of what was expected to enter in this area was identified. As conclusions. | es_ES |
| dc.description.abstract | El presente estudio de caso se efectuó en el GAD Parroquial Ricaurte con el objetivo de determinar la variación de ingresos en los periodos 2021 y 2022. El trabajo se constituyó mediante un enfoque mixto, investigación documental y de campo, así como método inductivo. Además, se empleó la técnica de entrevista que estuvo dirigida al Director Financiero del GAD y un análisis documental de los ingresos con sus respectivos instrumentos. Los resultados fueron: la institución cuenta con las siguientes fuentes de ingresos: ingresos corrientes, de capital y financiamiento; el GAD tiene una marcada dependencia de las asignaciones presupuestarias provenientes del Estado; la institución no cuenta con una capacidad de gestión apropiada en lo que corresponde a la generación de ingresos para el desarrollo de los diversos y proyectos por parte del GAD; y la entidad en 2021 presentó variaciones en una de sus fuentes de ingresos, puesto que la gestión de las cuentas por cobrar no fue del todo efectiva. El GAD presentó una variación en los ingresos por financiamiento en los periodos analizados. Sin embargo, el periodo donde la variación negativa fue importante es el 2021, donde se identificó una variación porcentual al 54% de lo que esperaba ingresar en este rubro. Como conclusiones. | es_ES |
| dc.format.extent | 45 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 | Variación de ingresos | es_ES |
| dc.subject | Cédulas presupuestarias | es_ES |
| dc.subject | Gestión financiera | es_ES |
| dc.subject | Ejecución presupuestaria | es_ES |
| dc.subject | Ciclo presupuestario | es_ES |
| dc.title | Variación de ingresos en el área de tesorería del Gobierno Autónomo Descentralizado Parroquial Ricaurte en los periodos 2021 y 2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
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Except where otherwise noted, this item's license is described as Atribución-NoComercial-SinDerivadas 3.0 Ecuador