EVALUACIÓN PRESUPUESTARIA A LA EMPRESA PÚBLICA DE VIALIDAD DEL SUR DE LA CIUDAD DE LOJA, PERÍODO 2014

The present research entitled "BUDGET EVALUATION TO THE PUBLIC COMPANY OF VIALITY OF SOUTH OF CIUADAD THE LOJA, PERIOD 2014" was executed in fulfillment of the prerequisite to elect in degree of Accounting and Audit Engineer, Auditor Public Accountant. The main objectives of the present investigation are: the application of budgetary indicators in order to measure the efficiency and effectiveness of the activities carried out during the period to be evaluated; The second objective is to carry out a detailed analysis of the budget execution to know the level of fulfillment of its objectives; The same that was fulfilled through the interpretations of the results obtained after the application of the various indicators. In order to comply with the third objective, a report was prepared for the General Manager of the Southern Highway Public Company, which records the findings after the evaluation cycle was applied in order to provide authorities and officials with a Guide that serves as the for timely decision making. Through the analysis and explanation of the budgetary management of the annual operating plan, initial budget, budgetary certificates of income and expenditure, state of budget execution of the entity of the periods 2014, the implementation of budgetary indicators was carried out which reflect that in the five Programs there is a high percentage of budget reforms in planning. In the identification of the presented problems, efficiency indicators were applied in each one of the programs, the result of the Road Maintenance program is 66.46%, since it was not planned correctly, being the program with the lowest execution; The effectiveness of the total of the programs resulted in 174% being in a high standard that favors the management of the executives, in the application of the financial indicators in terms of the 6 financial dependence was of 0.01% in 2014, position That the entity depends directly on the transfers of the Provincial Government of Loja; Does not have financial autonomy since the Public Company has limited powers to generate its own income, as regards financial solvency, current revenues are insufficient to cover current expenses, giving a result that does not have indebtedness. The methodology used to carry out the budget evaluation consisted of gathering information such as: annual operating plan, initial budget, budget and income statement, and budget execution statements for the period 2014, this documentation was provided by the General Manager and Accountant General of the institution. Subsequently, the analysis and explanation of the budget management was carried out, applying the project monitoring matrix that allowed the identification of the problems presented to apply the indicators of efficiency and effectiveness and budgetary financial indicators with their respective graphs and interpretations. Finally, in the determination of corrective measures and suggestions, the budget evaluation report was drawn up, which details the conclusions and recommendations that will help the managers of the Southern Public Company to make decisions. As the most relevant conclusion of the budget evaluation for the Southern Public Highway Company, is that there is no planning for the execution of expenditures since we can show a high percentage of budgetary reform. Properly and realistically plan the activities of the programs and / or projects considering the resources received by the Southern Road Public Company according to each budget line in compliance with the goals and objectives proposed by the entity.

• Main Author: Iñiguez Albán, Oscar Iván (author)
• Format: bachelorThesis
• Language: spa
• Published: 2017
• Subjects: CONTABILIDAD; EVALUACIÓN PRESUPUESTARIA; AUTONOMÍA FINANCIERA; GOBIERNO PROVINCIAL
• Online Access: http://dspace.unl.edu.ec/jspui/handle/123456789/18411