Análisis en gestión financiera en el presupuesto del GAD Parroquial de Pimocha en los años 2019 – 2020
| dc.contributor.advisor | Cabrera Coello, Bolívar Miguel | |
| dc.contributor.author | Garaicoa Lara, Joselin Jeanine | |
| dc.date.accessioned | 2021-06-10T14:49:06Z | |
| dc.date.available | 2021-06-10T14:49:06Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/9624 | |
| dc.description | The autonomous decentralized rural parish government of Pimocha, articles that include the organic code and territorial organization added to the resolutions and agreements issued by the central government, however, is an entity that is threatened due to factors such as the 56% budget cut for the year 2020 that gave rise to the lack of liquidity to face the needs, obligations and functions that this institution must fulfill, added to the arrears by the ministry of economy and finance in charge of making transfers of the amounts assigned through the budget made for each of the same periods that have caused delays in payment to suppliers, personnel acquisition of supplies, among others. Therefore, this study seeks to know the origin of the problems raised around the budget analysis in the 2019-2020 period, which will be carried out through the application of the analytical, descriptive and bibliographic research method in addition to consider the research lines of the accounting and auditing career, administrative, tax, auditing and control financial management, in turn, the survey information collection instrument will be applied that will allow collecting all those relevant criteria by those responsible to know the causes and effects that the problem has on the institution. | es_ES |
| dc.description | The autonomous decentralized rural parish government of Pimocha, articles that include the organic code and territorial organization added to the resolutions and agreements issued by the central government, however, is an entity that is threatened due to factors such as the 56% budget cut for the year 2020 that gave rise to the lack of liquidity to face the needs, obligations and functions that this institution must fulfill, added to the arrears by the ministry of economy and finance in charge of making transfers of the amounts assigned through the budget made for each of the same periods that have caused delays in payment to suppliers, personnel acquisition of supplies, among others. Therefore, this study seeks to know the origin of the problems raised around the budget analysis in the 2019-2020 period, which will be carried out through the application of the analytical, descriptive and bibliographic research method in addition to consider the research lines of the accounting and auditing career, administrative, tax, auditing and control financial management, in turn, the survey information collection instrument will be applied that will allow collecting all those relevant criteria by those responsible to know the causes and effects that the problem has on the institution. | es_ES |
| dc.description.abstract | El Gobierno Autónomo Descentralizado Parroquial Rural de Pimocha, artículos que comprenden el código orgánico y organización territorial sumado a las resoluciones y acuerdos emitidos por el gobierno central no obstante es una entidad que se ve amenazada debido a factores como el recorte presupuestario del 56% para el año 2020 que dio lugar a la falta de liquidez para hacerle frente a las necesidades obligaciones y funciones que debe cumplir esta institución sumado a los atrasos por parte del Ministerio de Economía y Finanzas encargado de hacer transferencias de los montos asignados a través del presupuesto realizado para cada uno de los periodos los mismos que han originado retrasos en el pago a proveedores, personal adquisición de insumos, entre otros. Por tanto, a través de este estudio se busca conocer el origen de los problemas suscitados en torno al análisis presupuestario en el período 2019-2020, los mismos que se realizarán a través de la aplicación del método de investigación analítico, descriptivo y bibliográfico además de considerar las líneas de investigación de la carrera de contabilidad y auditoría gestión financiera administrativa, tributaria, auditoría y control, a su vez se aplicará el instrumento de recolección de información encuesta que permitirá recoger todos aquellos criterios pertinentes por parte de los responsables para conocer las causas y efectos que tiene la problemática en la institución. | es_ES |
| dc.format.extent | 40 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2021 | 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 | Índices financiero | es_ES |
| dc.subject | Solvencia | es_ES |
| dc.subject | Liquidación | es_ES |
| dc.subject | Gestión financiera | es_ES |
| dc.title | Análisis en gestión financiera en el presupuesto del GAD Parroquial de Pimocha en los años 2019 – 2020 | es_ES |
| dc.type | bachelorThesis | es_ES |
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