La gestión presupuestaria y la toma de decisiones en la Empresa Pública Escuela de Conducción, CONDUESPOCH E. P., período 2023.

This study analyzes budget management and decision-making at the public company ESCUELA DE CONDUCCIÓN ESPOCH CONDUESPOCH EP (CONDUESPOCH EP) during the year 2023, proposing business strategies using the Altman Z-Score model to optimize financial resources and improve decision-making. The research focuses on the company's financial management, identifying critical areas and proposing measures to correct existing deficiencies, with the goal of strengthening financial stability and operational efficiency. A detailed analysis of CONDUESPOCH EP is presented, highlighting its historical trajectory and its role in the training of professional drivers in Ecuador. The main challenges related to the lack of adequate strategic planning in the budgetary field and the lack of economic control mechanisms are identified, which has affected its capacity for growth and the quality of training. The Ecuadorian regulations governing financial planning and execution in public companies are highlighted, emphasizing transparency and alignment with institutional strategic objectives. Finally, the results of the analysis are presented, which show that the lack of adequate management has generated operational problems and difficulties in the company's development.

• Huvudupphovsman: Vinueza Suárez, Andrea Belén (author)
• Materialtyp: masterThesis
• Språk: spa
• Publicerad: 2025
• Ämnen: gestión presupuestaria; toma de decisiones efectivas; toma de decisiones; Modelo Altman Z Score.
• Länkar: http://dspace.unach.edu.ec/handle/51000/15780