Evaluación Presupuestaria a la Federación Deportiva Provincial de Loja, períodos 2021 – 2022
The topic of the present work of curricular integration is, BUDGET EVALUATION TO THE FEDERACIÓN DEPORTIVA PROVINCIAL DE LOJA, PERÍODOS 2021 – 2022, was carried out in compliance with the requirement prior to obtain Degree of Bachelor in Accounting and Auditing; based on the general objective set, wh...
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| Hovedforfatter: | |
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| Format: | bachelorThesis |
| Sprog: | spa |
| Udgivet: |
2024
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| Fag: | |
| Online adgang: | https://dspace.unl.edu.ec/jspui/handle/123456789/31548 |
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Tilføj Tag | Summary: | The topic of the present work of curricular integration is, BUDGET EVALUATION TO THE FEDERACIÓN DEPORTIVA PROVINCIAL DE LOJA, PERÍODOS 2021 – 2022, was carried out in compliance with the requirement prior to obtain Degree of Bachelor in Accounting and Auditing; based on the general objective set, which consists of carrying out a Budget Evaluation to the Federacion Deportiva Provincial de Loja with the purpose of measuring the management carried out. Therefore, the research was based on the application of the scientific method, the same one that served for the theoretical references, deductive and inductive methods which helped classify the information collected from the general to the specific; The analytical method was used to develop the practice of research work and finally the method allowed the results to be consolidated to formulate conclusions and recommendations. To comply with the objectives of the research work, we began with the collection of necessary information, such as the Annual Operating Plan for the years 2021 - 2022, budget schedules of income and expenses and budget execution statements, so that in both years demonstrated high efficiency of the programmed and executed activities, when applying the budget indicators and indices it was determined that in the year 2021, the execution of income compared to those programmed represented 89.00% and for the year 2022 it reached 100. 00%, on the other hand, the execution of the expense budget for the year 2021 was 98.00%, while for 2022 99.00% was obtained, demonstrating excellence in the expenditure of the assigned resources. Finally, the organization had a financial solvency in the first period of 91.11% and in the second period of 100.93%, thus demonstrating an optimal level, since current income covers current expenses, with no difficulties existing. to cover current spending obligations and at the same time ensuring the ability to meet financial obligations without problems. |
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