Ejecución presupuestaria del Gobierno Autónomo Descentralizado Parroquial de Caracol, periodo fiscal 2022
| dc.contributor.advisor | Menéndez Marquínez, Carlos Alberto | |
| dc.contributor.author | Mazacon Brian, Luis Fernando | |
| dc.date.accessioned | 2023-11-16T22:34:28Z | |
| dc.date.available | 2023-11-16T22:34:28Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15332 | |
| dc.description | The budget execution of the Autonomous Decentralized Parish Government of Caracol during the fiscal year 2022 was characterized by effective compliance with Ecuador's Accounting Standards, including the Organic Law of the National Accounting System (LOSNCP). The analysis of the expenditure structure revealed proper categorization and the necessary documentary support, reflecting transparent financial management. Furthermore, the calculation of the Expense Coverage Ratio showed a surplus of 16.37%, indicating a strong financial health and the ability to cover planned expenses. However, prudent management of this surplus and strategic planning for its use in future projects and needs is recommended. Strengthening budget planning and maintaining transparency in accountability are key aspects to ensure efficiency in the management of public resources for the benefit of the Caracol community. | es_ES |
| dc.description | The budget execution of the Autonomous Decentralized Parish Government of Caracol during the fiscal year 2022 was characterized by effective compliance with Ecuador's Accounting Standards, including the Organic Law of the National Accounting System (LOSNCP). The analysis of the expenditure structure revealed proper categorization and the necessary documentary support, reflecting transparent financial management. Furthermore, the calculation of the Expense Coverage Ratio showed a surplus of 16.37%, indicating a strong financial health and the ability to cover planned expenses. However, prudent management of this surplus and strategic planning for its use in future projects and needs is recommended. Strengthening budget planning and maintaining transparency in accountability are key aspects to ensure efficiency in the management of public resources for the benefit of the Caracol community. | es_ES |
| dc.description.abstract | La ejecución presupuestaria del Gobierno Autónomo Descentralizado Parroquial de Caracol durante el período fiscal 2022 se caracterizó por un cumplimiento efectivo de las Normas de Contabilidad de Ecuador, incluyendo la Ley Orgánica del Sistema Nacional de Contabilidad (LOSNCP). El análisis de la estructura de gastos reveló una adecuada clasificación de estos y el respaldo documental necesario, lo que refleja una gestión financiera transparente. Además, el cálculo del Ratio de Cobertura de Gastos mostró un excedente del 16.37%, indicando una salud financiera sólida y la capacidad para cubrir gastos planificados. Sin embargo, se recomienda una gestión prudente de este excedente y una planificación estratégica para su uso en proyectos y necesidades futuras. Fortalecer la planificación presupuestaria y mantener la transparencia en la rendición de cuentas son aspectos clave para asegurar la eficiencia en la gestión de los recursos públicos en beneficio de la comunidad de Caracol. | es_ES |
| dc.format.extent | 44 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 | Ejecución Presupuestaria | es_ES |
| dc.subject | Gobierno Autónomo Descentralizado | es_ES |
| dc.subject | Normas de Contabilidad | es_ES |
| dc.subject | Salud Financiera | es_ES |
| dc.subject | Rendición de Cuentas | es_ES |
| dc.title | Ejecución presupuestaria del Gobierno Autónomo Descentralizado Parroquial de Caracol, periodo fiscal 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