Análisis de la gestión financiera y su incidencia en el desarrollo del gobierno autónomo descentralizado municipal del cantón Las Naves, provincia Bolívar en el periodo 2015 – 2018

The analysis of financial management is vital for the development of municipal decentralized autonomous governments, so it has a direct impact on the success that an administration can have in its management period, so it plays an indispensable role for the officials in charge of the aforementioned...

Бүрэн тодорхойлолт

-д хадгалсан:
Номзүйн дэлгэрэнгүй
Үндсэн зохиолч: Armijo Jimenez, Jennifer Stefania (author)
Бусад зохиолчид: Borja Vega, Leydi Sulay (author)
Формат: bachelorThesis
Хэл сонгох:spa
Хэвлэсэн: 2020
Нөхцлүүд:
Онлайн хандалт:http://dspace.ueb.edu.ec/handle/123456789/3433
Шошгууд: Шошго нэмэх
Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!
Тодорхойлолт
Тойм:The analysis of financial management is vital for the development of municipal decentralized autonomous governments, so it has a direct impact on the success that an administration can have in its management period, so it plays an indispensable role for the officials in charge of the aforementioned process to perform it in an appropriate, coherent and timely manner. Based on the aforementioned, we proceeded to investigate in the Canton of Las Naves how the financial management was carried out in the same finding multiple flaws that gave rise to the research problem: How does the lack of financial management affect the efficiency of budget execution and the Development of the Municipal Decentralized Autonomous Government of Las Naves canton, province of Bolívar in the period 2015 - 2018? For the present investigation, the following general objective was established: Propose a financial management model that encourages the optimization of resources and the growth of the Municipal Decentralized Autonomous Government of Las Naves canton, Bolívar province. Thus, as a first step, a diagnosis was made of the current process related to financial management. As a second phase of the investigation, an investigation and bibliographic support related to the research variables such as financial management and Decentralized Autonomous Governments were carried out, with the purpose of knowing in depth the aspects related to the investigation. As a subsequent step, the corresponding chapter on methodology is developed within it, the type of research is established, the necessary methods and techniques that will be used within this project. Finally, after having analyzed in depth the answers given by the officials, we proceed to carry out the research proposal called “Financial management model that encourages the optimization of resources and the growth of the Municipal Decentralized Autonomous Government of Las Naves canton, Bolívar province” , the proposal aims to provide the necessary tools and make public the appropriate processes for officials so that financial management improves significantly, due to the fact that the investigation shows that there are many shortcomings within the institution in terms of the efficiency with which They find executing financial management. In this sense, it is observed that there are many shortcomings within the efficiency in the financial execution in the different years resulting in that in 2015 there is 63%, in 2016 it has 73.64%, in 2017 it has 76.99%, in 2018 86.72%, clearly denotes that it is necessary to improve budget execution. There are certain groups within each fiscal year that show very low accrued