GESTIÓN Y CUMPLIMIENTO DEL PROCESO PRESUPUESTARIO DE LA EMPRESA PÚBLICA “EP RASTRO CATAMAYO” PERÍODO 2021 – 2022

The present curricular integration work titled: "Management and compliance with the budgetary process of the public company 'EP Rastro Catamayo' for the period 2021 – 2022" was carried out with the objective of examining compliance with the phases of the budget cycle and the execution of budget items in the implementation of the planned activities of the public company in the mentioned years. For the preparation of this work, theoretical and practical information on the company's budget management was collected, applying questionnaires to evaluate the percentage of compliance with the phases of the budget cycle. Subsequently, the respective budget management indicators were applied to assess the situation of the company, so that the results obtained could finally be presented in a final report. With the questionnaire applied to the manager and the accountant of the company regarding compliance with the phases of the budget cycle, it was evidenced that in the phase of Budget Programming, a compliance level of 83.33% was achieved, and in the phase called budget evaluation and monitoring, a compliance level of 80% was obtained. On the other hand, a detailed analysis of budget variations during both annual periods was carried out, where supporting documents such as the annual operational plan, budget sheets of income and expenses, and the budget execution status of the evaluated periods were compiled, which served as a basis to verify compliance with the annual operational plan (POA) and determine the execution percentage of the proposed activities. It was observed that during the year 2021, 26 activities were executed out of the 38 planned, leaving 12 activities unexecuted, which represents an execution percentage of 54.12%. In 2022, 42 activities were planned, of which 26 were executed, leaving 16 activities unexecuted, representing an execution percentage of 41.28%. Additionally, the effectiveness and efficiency of the budget were evaluated through budget management and financial indicators, highlighting that the company in 2021 depended 79.71% on current income and for the year 2022 with a dependency percentage of 59.91%. Regarding the capacity to cover its current expenses with its own income, this was 2.57% in 2021 and 0% in 2022. The variations in income and expenses between the initial allocation and the accrued values were 6.49% in 2021 and 3.41% in 2022; these results were documented in.

• Yazar: Sisalima Jimenez, Nayely Fernanda (author)
• Materyal Türü: bachelorThesis
• Dil: spa
• Baskı/Yayın Bilgisi: 2024
• Konular: CONTABILIDAD Y AUDITORIA; EMPRESA PUBLICA; EP RASTRO CATAMAYO; ECUADOR
• Online Erişim: https://dspace.unl.edu.ec/jspui/handle/123456789/31735