Gestión presupuestaria en el GAD parroquial de Caracol en el período 2022
| dc.contributor.advisor | Uhsca Cuzco, Nancy Elizabeth | |
| dc.contributor.author | García Morante, Dolly Gabriela | |
| dc.date.accessioned | 2025-04-27T06:06:38Z | |
| dc.date.available | 2025-04-27T06:06:38Z | |
| dc.date.issued | 2025 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/18011 | |
| dc.description | This study analyzes the budgetary management of the GAD Parroquial de Caracol during 2022. The main objective was to identify the causes of financial instability and evaluate budget execution to propose solutions that improve the management of public resources. The issue lies in the dependency on state transfers, uncertain revenues, and poor planning, which lead to significant discrepancies between projected and executed budgets. This has resulted in unfinished public works, delays in essential projects, and a negative perception of the local administration by citizens. The research employed descriptive and analytical methods. Interviews were conducted with the head of the treasury department to understand administrative shortcomings, and accounting documents and budgetary statistics were analyzed. Additionally, key financial indicators such as revenue efficiency, expenditure efficiency, and financial solvency were evaluated. The findings reveal that although current and capital revenue collection was adequate, expenditure management showed significant deficiencies in areas such as consumable goods and personnel expenses for investment purposes. The analysis concludes that a lack of planning, control, and transparency hinders the efficient execution of the budget, fostering community distrust and affecting local development. It is recommended to strengthen budget planning through comprehensive economic analyses, staff professionalization, the implementation of technologies for financial control, and the promotion of citizen participation. | es_ES |
| dc.description | This study analyzes the budgetary management of the GAD Parroquial de Caracol during 2022. The main objective was to identify the causes of financial instability and evaluate budget execution to propose solutions that improve the management of public resources. The issue lies in the dependency on state transfers, uncertain revenues, and poor planning, which lead to significant discrepancies between projected and executed budgets. This has resulted in unfinished public works, delays in essential projects, and a negative perception of the local administration by citizens. The research employed descriptive and analytical methods. Interviews were conducted with the head of the treasury department to understand administrative shortcomings, and accounting documents and budgetary statistics were analyzed. Additionally, key financial indicators such as revenue efficiency, expenditure efficiency, and financial solvency were evaluated. The findings reveal that although current and capital revenue collection was adequate, expenditure management showed significant deficiencies in areas such as consumable goods and personnel expenses for investment purposes. The analysis concludes that a lack of planning, control, and transparency hinders the efficient execution of the budget, fostering community distrust and affecting local development. It is recommended to strengthen budget planning through comprehensive economic analyses, staff professionalization, the implementation of technologies for financial control, and the promotion of citizen participation. | es_ES |
| dc.description.abstract | Este estudio analiza la gestión presupuestaria del GAD Parroquial de Caracol durante el año 2022. El objetivo principal fue identificar las causas de la inestabilidad financiera y evaluar la ejecución presupuestaria para proponer soluciones que mejoren el manejo de los recursos públicos. La problemática radica en la dependencia de transferencias estatales, ingresos inciertos y una planificación deficiente que provoca discrepancias significativas entre los presupuestos proyectados y ejecutados. Esto ha resultado en obras públicas inconclusas, retrasos en proyectos esenciales y una percepción negativa de la ciudadanía hacia la administración local. En la investigación se utilizó análisis descriptivo y analítico. Se realizaron entrevistas con el jefe del departamento de tesorería para entender las fallas administrativas y se analizaron documentos contables y estadísticas presupuestarias. Además, se evaluaron indicadores financieros clave como la eficacia en ingresos, la eficacia en gastos y la solvencia financiera. Los hallazgos revelan que, aunque se logró una adecuada recaudación de ingresos corrientes y de capital, el manejo de los gastos presentó deficiencias significativas en partidas como bienes de consumo y gastos en personal para inversión. El análisis concluye que la falta de planificación, control y transparencia obstaculiza la ejecución eficiente del presupuesto, generando desconfianza en la comunidad y afectando el desarrollo local. Se recomienda fortalecer la planificación presupuestaria mediante análisis económicos exhaustivos, profesionalización del personal, implementación de tecnologías para el control financiero y promover la participación ciudadana. | es_ES |
| dc.format.extent | 43 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2025 | es_ES |
| dc.rights | Attribution-NonCommercial-NoDerivs 3.0 United States | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/us/ | * |
| dc.subject | Análisis | es_ES |
| dc.subject | Eficacia | es_ES |
| dc.subject | Gestión | es_ES |
| dc.subject | Planificación | es_ES |
| dc.subject.other | Contabilidad y Auditoría | es_ES |
| dc.title | Gestión presupuestaria en el GAD parroquial de Caracol en el período 2022 | es_ES |
| dc.type | bachelorThesis | es_ES |
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