EVALUACIÓN PRESUPUESTARIA AL GOBIERNO AUTÓNOMO DESCENTRALIZADO MUNICIPAL DEL CANTÓN SANTA ISABEL, PROVINCIA DEL AZUAY, PERÍODOS 2015-2016

The thesis work entitled "EVALUATION OF THE BUDGET THE GOVERNMENT DECENTRALIZED AUTONOMOUS MUNICIPAL SANTA ISABEL, PROVINCE OF AZUAY, PERIODS 2015-2016" was run in compliance with the prerequisite to get the degree and title of Engineer in Accounting and Auditing, Public Accountant Auditor. For the fulfillment of the first specific objective, it was started collecting the budgetary information such as the annual operating plan, initial budget, statement of financial position, in the state of results, budget execution and budgetary ballot papers, in order to obtain a better understanding of the behavior of each budget line items. Moreover, for the fulfillment of the second objective, it was applied the indices and indicators of management, and a comparative analysis of the variations of the budget items, the same as for a greater understanding were graphically represented and interpreted. Finally, for the fulfilment of the third specific objective, it was produced a report detailing the respective conclusions and recommendations. 5 The methodology to obtain the results consisted first in the theoretical study on the topic of research and then in the collection of information, until finish the work, determining the conclusions and recommendations. Once the thesis work was finished, It was up to establish the general conclusion, evidencing that the GAD of Santa Isabel has not carried out any budgetary assessment, preventing detect its problems, the programs established within the POA are met on a pro rata basis due to the fact that were not executed in its entirety, and so it is recommended to continue institutional budgetary assessments at the end of the period and in this way to implement corrective measures.

• Auteur principal: Calva Ajila, Karem Patricia (author)
• Format: bachelorThesis
• Langue: spa
• Publié: 2018
• Sujets: CONTABILIDAD; EVALUACIÓN PRESUPUESTARIA; SANTA ISABEL; GOBIERNO DESCEMTRALIZADO
• Accès en ligne: http://dspace.unl.edu.ec/jspui/handle/123456789/21531