Tratamiento contable de proyectos y programas de inversión en el Gobierno Autónomo Descentralizado del Cantón Baba en el año 2022.
| dc.contributor.advisor | Sandoya Mayorga, Liliana Andreina | |
| dc.contributor.author | Rodríguez Cabezas, Flor María | |
| dc.date.accessioned | 2024-03-22T18:50:19Z | |
| dc.date.available | 2024-03-22T18:50:19Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15775 | |
| dc.description | The case study on the accounting treatment of investment projects and programs in the Decentralized Autonomous Government of the Baba Canton during the year 2022 embarks on a meticulous exploration of the accounting and financial practices within this government entity. Facing a global environment where the efficient management of public resources is more crucial than ever, especially in Latin America and specifically in Ecuador, this study is proposed as an emblematic effort to understand the complexities and challenges inherent to accounting and financial management in the sector. public. The justification for this research lies in the prevailing need to optimize the impact of public investments on the well-being of the community, evidencing a critical gap between theory and practice in the administration of public resources. With the objective of evaluating the accounting treatment of said projects and programs, this study is based on a methodology that includes detailed interviews with the financial manager of the GAD and the exhaustive analysis of the accounting and budget documentation for the year in question. The application of this methodology allowed us to identify key challenges, such as income volatility and significant deviations between budgeted and executed amounts, which suggest deficiencies in budget planning and the execution of investment projects. | es_ES |
| dc.description | The case study on the accounting treatment of investment projects and programs in the Decentralized Autonomous Government of the Baba Canton during the year 2022 embarks on a meticulous exploration of the accounting and financial practices within this government entity. Facing a global environment where the efficient management of public resources is more crucial than ever, especially in Latin America and specifically in Ecuador, this study is proposed as an emblematic effort to understand the complexities and challenges inherent to accounting and financial management in the sector. public. The justification for this research lies in the prevailing need to optimize the impact of public investments on the well-being of the community, evidencing a critical gap between theory and practice in the administration of public resources. With the objective of evaluating the accounting treatment of said projects and programs, this study is based on a methodology that includes detailed interviews with the financial manager of the GAD and the exhaustive analysis of the accounting and budget documentation for the year in question. The application of this methodology allowed us to identify key challenges, such as income volatility and significant deviations between budgeted and executed amounts, which suggest deficiencies in budget planning and the execution of investment projects. | es_ES |
| dc.description.abstract | El caso de estudio sobre el tratamiento contable de proyectos y programas de inversión en el Gobierno Autónomo Descentralizado del Cantón Baba durante el año 2022 se embarca en una exploración meticulosa de las prácticas contables y financieras dentro de esta entidad gubernamental. Enfrentando un entorno global donde la gestión eficiente de los recursos públicos es más crucial que nunca, especialmente en Latinoamérica y específicamente en Ecuador, este estudio se propone como un esfuerzo emblemático para comprender las complejidades y desafíos inherentes a la gestión contable y financiera en el sector público. La justificación de esta investigación radica en la necesidad imperante de optimizar el impacto de las inversiones públicas en el bienestar de la comunidad, evidenciando una brecha crítica entre la teoría y la práctica en la administración de recursos públicos. Con el objetivo de evaluar el tratamiento contable de dichos proyectos y programas, este estudio se apoya en una metodología que incluye entrevistas detalladas con el gerente financiero del GAD y el análisis exhaustivo de la documentación contable y presupuestaria del año en cuestión. La aplicación de esta metodología permitió identificar desafíos clave, como la volatilidad de los ingresos y las desviaciones significativas entre los montos presupuestados y ejecutados, lo cual sugiere deficiencias en la planificación presupuestaria y en la ejecución de proyectos de inversión. | es_ES |
| dc.format.extent | 52 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 | Tratamiento | es_ES |
| dc.subject | Contable | es_ES |
| dc.subject | Proyectos | es_ES |
| dc.subject | Programas | es_ES |
| dc.subject | Inversión | es_ES |
| dc.title | Tratamiento contable de proyectos y programas de inversión en el Gobierno Autónomo Descentralizado del Cantón Baba en el año 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