Políticas de control de cartera vencida y su incidencia en la gestión presupuestaria en el GAD de Junín, período 2019-2022

The objective of this research was to analyze the control policies of the overdue portfolio and its impact on budget management in GAD Junín in the period 2019 -2022 for the proposal of an improvement plan. The methodology adopted bibliographic, field and descriptive methods. In addition, inductive-deductive and analytical-synthetic approaches were applied to analyze the data collected. The techniques employed included the use of a survey directed at directors and departmental heads of GAD Junín. In addition, interviews were conducted with the Chief Financial Officer and the Treasurer of GAD Junín to obtain a more detailed perspective on the subject. The results revealed that the GAD Junín has policies in place to control overdue accounts receivable, including payment plans, monitoring systems and financial support. However, 58% of respondents expressed disagreement as to whether the budget is rigorously followed during the execution of projects and programs. Likewise, 42% of the respondents totally disagreed on the allocation of resources according to the priorities established in the approved budget. The interview revealed a strong commitment to responsible financial management, with particular emphasis on debt recovery and compliance with legal obligations. Finally, the implementation of strategies focused on policies for the recovery of overdue accounts receivable is proposed as part of the improvement proposal to enhance the effectiveness of budget management.

• المؤلف الرئيسي: Castro Intriago, Jordán Joel (author)
• مؤلفون آخرون: Del Pezo Vera, César Bruno (author)
• التنسيق: bachelorThesis
• اللغة: spa
• منشور في: 2025
• الموضوعات: Cartera vencida; Gestión; Presupuesto; Políticas
• الوصول للمادة أونلاين: http://repositorio.espam.edu.ec/handle/42000/2708