Evaluación Presupuestaria en el Batallón de Infantería Motorizado N° 21 Macará, para medir la eficiencia y eficacia del manejo y ejecución de los recursos provenientes del Estado, período 2015

This research work was developed in the City of Macara in the Public Institution "Infantry Battalion Motorized No. 21 Macara" where the budget evaluation it that allows public institutions to measure management and the proper handling of executed resources, this according to an appropriate methodology from the technical point of view according to the directives and guidelines that recommend applying the Ministry of Economy and Finance of the Ecuadorian State. The documents were analyzed to fulfill the objectives are: Budget Report Execution Income, Report Execution Expenses, Annual Plan of Public Budget (PAPP), Payroll Staff, Progress Report of self-management projects, to perform the analysis of the aforementioned documents the theoretical foundations that are established in the Technical Standards of Current Budget for preparing the Proforma General State Budget and budgetary programming Quadrennial, the Organic Code of Planning and Public Finance was used Manual Governmental Accounting, Internal Control Standards, the Methodological Instructions for the Preparation of Annual Operating Plans Institutional. Manual Budget Indicators and Manual. The methodology used for the implementation of the budget evaluation was to apply the scientific method, analytic, synthetic, Deductive, who helped the implementation and development of the objectives set out in this plan, the techniques were applied to collect data were observation direct the interview that helped collect credible and reliable information from the authorities Battalion, bibliographic research (theses, books, web pages, laws, etc.) that helped the research process it develops organized disciplined and rigorous to reach knowledge that contribute to the activity developed by the BIMOT. Product of the investigative process was obtained by applying the rate of benefit cost relation to self-management projects undertaken by the entity for the period under review mostly exceeded the goal that was set by the managers of each project, on the other hand a difference between the budget planned by the institution and the budget allocated 8.27 points, by the Ministry of Finance, which is a limiting factor for the development of institutional activities denoted.11 The institution has an efficiency of 94.59% in its activities the same as analyzed by the efficiency ratio which is handled by the budget executed as numerator over denominator coded budget, from which it can demonstrate that it is a favorable outcome in terms of budget execution is concerned. Finally we can recommend that the report be applied in conjunction with management indicators that are specified therein, in order to be able to assess the activities on budget execution and prevent differences exist between planned and executed.

• Autor Principal: Atarihuana Guamán, Lucía Stefanía (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado: 2016
• Subjects: BANCA Y FINANZA; EVALUACIÓN PRESUPUESTARIA; RECURSOS DEL ESTADO; AUTO GESTIÒN
• Acceso en liña: http://dspace.unl.edu.ec/jspui/handle/123456789/17209