Evaluación Presupuestaria al Gobierno Provincial de Loja, periodo 2020-2021
The following research entitled, BUDGETARY EVALUATION OF THE PROVINCIAL GOVERNMENT OF LOJA, PERIOD 2020-2021, was executed in compliance with the prerequisite to opt for the Degree in Accounting and Auditing; and based on the general objective set, which is to conduct a budget evaluation in the Prov...
שמור ב:
| מחבר ראשי: | |
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| פורמט: | bachelorThesis |
| שפה: | spa |
| יצא לאור: |
2023
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| נושאים: | |
| גישה מקוונת: | https://dspace.unl.edu.ec/jspui/handle/123456789/27263 |
| תגים: |
הוספת תג
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הוספת תג | סיכום: | The following research entitled, BUDGETARY EVALUATION OF THE PROVINCIAL GOVERNMENT OF LOJA, PERIOD 2020-2021, was executed in compliance with the prerequisite to opt for the Degree in Accounting and Auditing; and based on the general objective set, which is to conduct a budget evaluation in the Provincial Government of Loja, period 2020-2021, through the application of indicators in order to measure the management carried out. Consequently, the research was based on the application of the scientific method, which provided a theoretical foundation, along with the deductive- inductive method, which sorted the collected information into general and specific categories; the analytical method was used in the practical development of the research work; the synthetic method allowed consolidating the results to formulate conclusions as recommendations and finally the mathematical method was used to make calculations of the application of indicators. In order to comply with the objectives of the research work, it was necessary to gather information such as budget cards, budget execution status and annual operating plan; so in the latter it was shown that the budgets for programs, projects and activities are not fulfilled at 100%; by applying the budget indexes and indicators, it was determined that for the year 2020, the execution of income compared to the programmed represented 52.88% and for the year 2021 it reached 75.23%; on the other hand, the budgetary execution of expenses for the year 2020, was 59.19%; while in the year 2021 it was 55.96%, demonstrating inefficiency in the expenditure of allocated resources; it was also determined that the institution has dependence on the Central Government, since in the year 2020 it was 89.25%, while for the year 2021 it decreased to 79.25%. Finally, the institution had a financial solvency in the first period of 386.73% and in the second period of 161.06%, thus demonstrating that the Provincial Government of Loja reached an optimal level, since its current revenues cover current expenses, with no difficulties in covering its current expenditure obligations. |
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