ANÁLISIS DE ENDEUDAMIENTO DEL GOBIERNO AUTÓNOMO DESCENTRALIZADO MUNICIPAL DEL CANTÓN MACARÁ PROVINCIA DE LOJA, PERIODO 2017

The thesis work called ¨ Indebtedness Analysis of the Municipal Decentralized Autonomous Government of Canton Macará period 2017¨, was executed with the purpose of examining the level of indebtedness presented by this GAD, to verify whether the use and management of resources is appropriate , and thus comply with the programs and projects established in the POA, to carry out this analysis a diagnosis was made in which the causes that led to the indebtedness of this institution were determined, as well as the approach of strategies or alternative solutions. The methodology applied through the analysis of the public debt account of the liabilities, was based on the comparison of the information provided by the institution, supported by the supporting documentation of the activities carried out, with which comparative tables were designed that allowed establishing percentages giving greater relevance to activities carried out in full. Its importance is focused on the analysis of the liabilities item whose total is $ 1,742,181.79 equivalent to 23% of the total financial structure; formed by the assets, liabilities assets of the GAD during the 2017 period, within the liabilities is the public debt account that is divided into loans with a value of $ 1,331,687.00 corresponding to 85.95% and financial with $ 5 217,763.68 with a percentage of 14.05, which represent the indebtedness of this entity Through the application of indicators, it was determined that the equity composition of the Municipal Macará GAD is adequate to support the commitments made. Additionally, a series of strategies were proposed to reduce obligations and therefore to optimize economic resources with the purpose of better management inside and outside the institution. At the end of this work, it was possible to demonstrate the positive aspects of analyzing the accounts of the liability under study, the public debt that represents the indebtedness to comply with the planned and budgeted for the 2017 period.

• Autor principal: Montaleza Navarro, Lariza Thalia (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2019
• Matèries: CONTABILIDAD; ANÁLISIS DE ENDEUDAMIENTO; GOBIERNO AUTÓNOMO DESCENTRALIZADO; MACARÁ
• Accés en línia: http://dspace.unl.edu.ec/jspui/handle/123456789/22325