dc.contributor.advisor | Crespo Caicedo, Héctor Lautaro | |
dc.contributor.author | Campos Bósquez, Jefferson Alexander | |
dc.date.accessioned | 2024-03-17T04:50:49Z | |
dc.date.available | 2024-03-17T04:50:49Z | |
dc.date.issued | 2024 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15706 | |
dc.description | The case study focused on the financial management of the Decentralized Autonomous Government GAD of the Balsapamba parish during the period 2023 displays a detailed analysis of how public resources are administered in a rural context, highlighting the relevance of efficient and transparent management in accordance with the constitutional and legal guidelines of Ecuador. The justification of the study lies in the prevailing need to optimize public resources, guaranteeing their adequate allocation and use in favor of community development and improvement of the quality of life of the inhabitants, given the evident deficiencies in the control and execution of the budget observed in previous periods. This methodological approach allowed us to unravel the dynamics of financing, allocation and management of resources with precision, facilitating the understanding of the financial structure of the GAD and its impact on the parish. The results obtained reveal a financial management that, despite being oriented towards social development and support for rural parish councils, shows deficiencies in the effective collection of income and in the execution of investment projects, reflecting an underutilization of available resources. and a significant gap between what was budgeted and what was executed. | es_ES |
dc.description | The case study focused on the financial management of the Decentralized Autonomous Government GAD of the Balsapamba parish during the period 2023 displays a detailed analysis of how public resources are administered in a rural context, highlighting the relevance of efficient and transparent management in accordance with the constitutional and legal guidelines of Ecuador. The justification of the study lies in the prevailing need to optimize public resources, guaranteeing their adequate allocation and use in favor of community development and improvement of the quality of life of the inhabitants, given the evident deficiencies in the control and execution of the budget observed in previous periods. This methodological approach allowed us to unravel the dynamics of financing, allocation and management of resources with precision, facilitating the understanding of the financial structure of the GAD and its impact on the parish. The results obtained reveal a financial management that, despite being oriented towards social development and support for rural parish councils, shows deficiencies in the effective collection of income and in the execution of investment projects, reflecting an underutilization of available resources. and a significant gap between what was budgeted and what was executed. | es_ES |
dc.description.abstract | El caso de estudio enfocado en la gestión financiera del Gobierno Autónomo Descentralizado GAD de la parroquia Balsapamba durante el periodo 2023 despliega un análisis minucioso sobre cómo se administran los recursos públicos en un contexto rural, destacando la relevancia de una gestión eficiente y transparente conforme a las directrices constitucionales y legales de Ecuador. La justificación del estudio radica en la necesidad imperante de optimizar los recursos públicos, garantizando su adecuada asignación y utilización en pro del desarrollo comunitario y mejoramiento de la calidad de vida de los habitantes, ante las evidentes deficiencias en el control y ejecución del presupuesto observadas en períodos anteriores. Esta aproximación metodológica permitió desentrañar las dinámicas de financiamiento, asignación y gestión de recursos con precisión, facilitando la comprensión de la estructura financiera del GAD y su impacto en la parroquia. Los resultados obtenidos revelan una gestión financiera que, a pesar de estar orientada hacia el desarrollo social y el apoyo a juntas parroquiales rurales, manifiesta deficiencias en la recaudación efectiva de ingresos y en la ejecución de proyectos de inversión, reflejando una subutilización de los recursos disponibles y una brecha significativa entre lo presupuestado y lo ejecutado. | es_ES |
dc.format.extent | 41 p. | es_ES |
dc.language.iso | es | es_ES |
dc.publisher | Babahoyo: UTB-FAFI. 2024 | 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 | Gestión | es_ES |
dc.subject | Financiera | es_ES |
dc.subject | Ingresos | es_ES |
dc.subject | Gastos | es_ES |
dc.subject | Presupuesto | es_ES |
dc.title | Gestión financiera de las cuentas de ingresos y gastos del Gobierno Autónomo Descentralizado Rural de la Parroquia Balsapamba perteneciente al cantón San Miguel en la provincia de Bolívar en el periodo 2023. | es_ES |
dc.type | bachelorThesis | es_ES |