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Análisis del superávit presupuestario del año 2020 en el Gobierno Autónomo Descentralizado del cantón Babahoyo
dc.contributor.advisor | Laje Montoya, Jose | |
dc.contributor.author | Reyes Barzola, Jonathan Rafael | |
dc.date.accessioned | 2021-11-25T14:25:27Z | |
dc.date.available | 2021-11-25T14:25:27Z | |
dc.date.issued | 2021 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/10719 | |
dc.description | This case study is based on the analysis of the budget surplus in the budget of the Autonomous Decentralized Municipal Government of Babahoyo (GADMB), for which it was decided to specifically show tables that show the summary of income and expenses for the year 2020 of said institution. It is important to note that occasionally what is budgeted will not be achieved correctly, which will produce a variation in the economic figures. As is the case in 2020, where due to the Covid-19 pandemic it was not possible to collect the budget, however, the disbursements planned for 2020 were not carried out either. During the process, it was possible to observe the results provided by the GADMB through a direct deductive research method in order to reach a logical conclusion. It is worth mentioning that the existence of a surplus is mostly positive within an institution. As a result of the investigation carried out in the case study, it was obtained that the budget surplus is due to non-compliance in the development and implementation of projects, works and other activities that are part of the obligations of the Municipality of Babahoyo. | es_ES |
dc.description | This case study is based on the analysis of the budget surplus in the budget of the Autonomous Decentralized Municipal Government of Babahoyo (GADMB), for which it was decided to specifically show tables that show the summary of income and expenses for the year 2020 of said institution. It is important to note that occasionally what is budgeted will not be achieved correctly, which will produce a variation in the economic figures. As is the case in 2020, where due to the Covid-19 pandemic it was not possible to collect the budget, however, the disbursements planned for 2020 were not carried out either. During the process, it was possible to observe the results provided by the GADMB through a direct deductive research method in order to reach a logical conclusion. It is worth mentioning that the existence of a surplus is mostly positive within an institution. As a result of the investigation carried out in the case study, it was obtained that the budget surplus is due to non-compliance in the development and implementation of projects, works and other activities that are part of the obligations of the Municipality of Babahoyo. | es_ES |
dc.description.abstract | El presente estudio de caso se basa en el análisis del superávit presupuestario en el presupuesto del Gobierno Autónomo Descentralizado Municipal de Babahoyo (GADMB), para lo cual se optó por demostrar de manera específica tablas que muestran el resumen de ingresos y gastos del año 2020 de dicha institución. Es importante señalar que ocasionalmente lo presupuestado no se logra efectuar correctamente lo que produce una variación en las cifras económicas, como es el caso del año 2020, en donde debido a la pandemia Covid-19 no se logró recaudar lo presupuestado, no obstante, tampoco se llevó a cabo los desembolsos planificados para el año 2020. Durante el proceso se logró observar los resultados proporcionados por el GADMB mediante un método de investigación deductivo-directo con la finalidad de llegar a una conclusión lógica. Cabe mencionar que la existencia de un superávit mayormente es positiva dentro de una institución. Como resultado de la investigación realizada en el estudio de caso se obtuvo que el superávit presupuestario se da por el incumplimiento en el desarrollo y realización de proyectos, obras y otras actividades que forman parte de las obligaciones de la Municipalidad de Babahoyo. | es_ES |
dc.format.extent | 30 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 | Análisis financiero | es_ES |
dc.subject | Presupuesto | es_ES |
dc.subject | Gobierno Municipal | es_ES |
dc.subject | Gasto público | es_ES |
dc.title | Análisis del superávit presupuestario del año 2020 en el Gobierno Autónomo Descentralizado del cantón Babahoyo | es_ES |
dc.type | bachelorThesis | es_ES |