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Ejecución presupuestaria en el Gad parroquial San Juan en el período 2022.
| dc.contributor.advisor | Cabrera Coello, Bolívar Miguel | |
| dc.contributor.author | Naranjo Pluas, Esther Andreina | |
| dc.date.accessioned | 2023-11-17T00:54:17Z | |
| dc.date.available | 2023-11-17T00:54:17Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15347 | |
| dc.description | The case study was carried out in the Parochial Decentralized Autonomous Government of San Juan, where the management of compliance with the institutional budget in the period 2022 was investigated. Therefore, the general objective of the study was established to evaluate the budget execution of the Autonomous Government Decentralized Parish of San Juan, period 2022, with the intention of establishing the main weaknesses of the institution with respect to the planning of the institution. While the methodological framework is made up of the following components: the methodology is a mixed approach, whose types of research are documentary and field. On the other hand, the inductive method was applied, supported by techniques, interviews and documentary analysis. The interview was directed to the treasurer of the institution and the documentary analysis was carried out on the documentation related to budget execution, where the results were obtained that the income budget presented a deviation of 78% and the deviation in the execution of expenses was 80%, where the “Public Works” account is the most affected. Regarding the income budget, only 22% of what was planned was executed; while in the expenses group the execution was 10%. Therefore, it is concluded that budget management has not been optimal. | es_ES |
| dc.description | The case study was carried out in the Parochial Decentralized Autonomous Government of San Juan, where the management of compliance with the institutional budget in the period 2022 was investigated. Therefore, the general objective of the study was established to evaluate the budget execution of the Autonomous Government Decentralized Parish of San Juan, period 2022, with the intention of establishing the main weaknesses of the institution with respect to the planning of the institution. While the methodological framework is made up of the following components: the methodology is a mixed approach, whose types of research are documentary and field. On the other hand, the inductive method was applied, supported by techniques, interviews and documentary analysis. The interview was directed to the treasurer of the institution and the documentary analysis was carried out on the documentation related to budget execution, where the results were obtained that the income budget presented a deviation of 78% and the deviation in the execution of expenses was 80%, where the “Public Works” account is the most affected. Regarding the income budget, only 22% of what was planned was executed; while in the expenses group the execution was 10%. Therefore, it is concluded that budget management has not been optimal. | es_ES |
| dc.description.abstract | El estudio de caso se realizó en el Gobierno Autónomo Descentralizado Parroquial de San Juan, donde se indagó sobre la gestión del cumplimiento del presupuesto institucional en el periodo 2022. Por lo tanto, se estableció como objetivo general de estudio evaluar la ejecución presupuestaria del Gobierno Autónomo Descentralizado Parroquial de San Juan, periodo 2022, con la intención de establecer las principales debilidades de la institución con respecto a la planificación de la institución. Mientras que el marco metodológico está conformado de los siguientes componentes: la metodología es de enfoque mixto, cuyos tipos de investigación son documental y de campo. Por otra parte se aplicó el método inductivo, apoyado de las técnicas, entrevista y análisis documental. La entrevista fue dirigida al tesorero de la institución y el análisis documental se efectuó a la documentación relacionada con la ejecución presupuestaria, donde se obtuvo como resultados que el presupuesto de ingresos presentó una desviación del 78% y la desviación en la ejecución de gastos fue del 80%, donde la cuenta “Obras Públicas” es la de mayor afectación. Con respecto al presupuesto de ingresos solo se ejecutó el 22% de lo planificado; mientras que en el grupo de gastos la ejecución fue del 10%. Por lo tanto, se concluye que la gestión presupuestaria no ha sido óptima | es_ES |
| dc.format.extent | 38 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | 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 | Ingresos | es_ES |
| dc.subject | Gastos | es_ES |
| dc.subject | Presupuesto | es_ES |
| dc.subject | GAD | es_ES |
| dc.title | Ejecución presupuestaria en el Gad parroquial San Juan en el período 2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
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