Análisis de la gestión financiera en el presupuesto del GAD parroquial Caracol, periodo 2022 -2023.

This case study was carried out in the Decentralized Autonomous Government of the Parish of Caracol, where challenges in budget management were identified, which influences the implementation of projects. Considering that financial management is a key tool that will guarantee the sustainable develop...

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Պահպանված է:
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Հիմնական հեղինակ: Fonseca Mosquera, Katherine Genessi (author)
Ձևաչափ: bachelorThesis
Հրապարակվել է: 2025
Խորագրեր:
Առցանց հասանելիություն:http://dspace.utb.edu.ec/handle/49000/18007
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author Fonseca Mosquera, Katherine Genessi
author_facet Fonseca Mosquera, Katherine Genessi
author_role author
collection Repositorio Universidad Técnica de Babahoyo
dc.contributor.none.fl_str_mv Vela Riera, Pablo Alberto
dc.creator.none.fl_str_mv Fonseca Mosquera, Katherine Genessi
dc.date.none.fl_str_mv 2025-04-27T05:39:18Z
2025-04-27T05:39:18Z
2025
dc.format.none.fl_str_mv 46 p.
application/pdf
dc.identifier.none.fl_str_mv http://dspace.utb.edu.ec/handle/49000/18007
dc.language.none.fl_str_mv es
dc.publisher.none.fl_str_mv Babahoyo: UTB-FAFI. 2025
dc.rights.none.fl_str_mv Attribution-NonCommercial-NoDerivs 3.0 United States
http://creativecommons.org/licenses/by-nc-nd/3.0/us/
info:eu-repo/semantics/openAccess
dc.source.none.fl_str_mv reponame:Repositorio Universidad Técnica de Babahoyo
instname:Universidad Técnica de Babahoyo
instacron:UTB
dc.subject.none.fl_str_mv GAD Parroquial
Gestión financiera
Presupuesto
Ejecución presupuestaria
Contabilidad y Auditoría
dc.title.none.fl_str_mv Análisis de la gestión financiera en el presupuesto del GAD parroquial Caracol, periodo 2022 -2023.
dc.type.none.fl_str_mv info:eu-repo/semantics/publishedVersion
info:eu-repo/semantics/bachelorThesis
description This case study was carried out in the Decentralized Autonomous Government of the Parish of Caracol, where challenges in budget management were identified, which influences the implementation of projects. Considering that financial management is a key tool that will guarantee the sustainable development of the community. Therefore, the objective of this research is to carry out an analysis of the financial management of the budget of the Caracol Parish GAD in the periods 2022-2023, through the budgetary schedules, in order to identify factors that influenced the execution of the budget, as well as its alignment with the needs and priorities of the parish community. Therefore, the implementation of the research line "Financial, Administrative, Audit and Control Management" and the Subline "Audit and Control" was essential. In addition, the mixed methodology was implemented, which includes qualitative and quantitative approaches to examine the execution of the budget in the aforementioned periods. Likewise, the descriptive and explanatory type of research was used; in addition, the deductive method and documentary analysis were used, and an interview was used as a technique for collecting information. This was crucial for establishing relevant conclusions and recommendations that would contribute to the correct administrative management of the Parish GAD.
eu_rights_str_mv openAccess
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publishDate 2025
publisher.none.fl_str_mv Babahoyo: UTB-FAFI. 2025
reponame_str Repositorio Universidad Técnica de Babahoyo
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repository.name.fl_str_mv Repositorio Universidad Técnica de Babahoyo - Universidad Técnica de Babahoyo
repository_id_str 0
rights_invalid_str_mv Attribution-NonCommercial-NoDerivs 3.0 United States
http://creativecommons.org/licenses/by-nc-nd/3.0/us/
spelling Análisis de la gestión financiera en el presupuesto del GAD parroquial Caracol, periodo 2022 -2023.Fonseca Mosquera, Katherine GenessiGAD ParroquialGestión financieraPresupuestoEjecución presupuestariaContabilidad y AuditoríaThis case study was carried out in the Decentralized Autonomous Government of the Parish of Caracol, where challenges in budget management were identified, which influences the implementation of projects. Considering that financial management is a key tool that will guarantee the sustainable development of the community. Therefore, the objective of this research is to carry out an analysis of the financial management of the budget of the Caracol Parish GAD in the periods 2022-2023, through the budgetary schedules, in order to identify factors that influenced the execution of the budget, as well as its alignment with the needs and priorities of the parish community. Therefore, the implementation of the research line "Financial, Administrative, Audit and Control Management" and the Subline "Audit and Control" was essential. In addition, the mixed methodology was implemented, which includes qualitative and quantitative approaches to examine the execution of the budget in the aforementioned periods. Likewise, the descriptive and explanatory type of research was used; in addition, the deductive method and documentary analysis were used, and an interview was used as a technique for collecting information. This was crucial for establishing relevant conclusions and recommendations that would contribute to the correct administrative management of the Parish GAD.This case study was carried out in the Decentralized Autonomous Government of the Parish of Caracol, where challenges in budget management were identified, which influences the implementation of projects. Considering that financial management is a key tool that will guarantee the sustainable development of the community. Therefore, the objective of this research is to carry out an analysis of the financial management of the budget of the Caracol Parish GAD in the periods 2022-2023, through the budgetary schedules, in order to identify factors that influenced the execution of the budget, as well as its alignment with the needs and priorities of the parish community. Therefore, the implementation of the research line "Financial, Administrative, Audit and Control Management" and the Subline "Audit and Control" was essential. In addition, the mixed methodology was implemented, which includes qualitative and quantitative approaches to examine the execution of the budget in the aforementioned periods. Likewise, the descriptive and explanatory type of research was used; in addition, the deductive method and documentary analysis were used, and an interview was used as a technique for collecting information. This was crucial for establishing relevant conclusions and recommendations that would contribute to the correct administrative management of the Parish GAD.El presente caso de estudio se lo realizó en el Gobierno Autónomo Descentralizado de la Parroquia de Caracol, donde se identificaron desafíos en la gestión del presupuesto, lo que influye en la implementación de proyectos. Considerando que la gestión financiera es una herramienta clave que garantizará el desarrollo sostenible de la comunidad. Por lo cual el objetivo de la presente investigación es el de realizar un análisis de la gestión financiera del presupuesto del GAD Parroquial Caracol en los periodos 2022-2023, a través de las cédulas presupuestarias, con el fin de identificar factores que influyeron en la ejecución del presupuesto, así como su alineación con las necesidades y prioridades de la comunidad parroquial. Por lo cual, resultó fundamental la implementación de la línea de investigación “Gestión Financiera, Administrativa Auditoría y Control” y la Sublinea “Auditoría y Control”. Además, se implementó la metodología mixta que incluye los enfoques cualitativos y cuantitativos para examinar la ejecución del presupuesto en los periodos mencionados. Asimismo, se empleó el tipo de investigación descriptiva y explicativa; además, se utilizó el método deductivo y el análisis documental y como técnica de recolección de información se utilizó una entrevista. Esto resultó crucial para el establecimiento de conclusiones y recomendaciones relevantes que sea de aporte para la correcta gestión administrativa del GAD Parroquial.Babahoyo: UTB-FAFI. 2025Vela Riera, Pablo Alberto2025-04-27T05:39:18Z2025-04-27T05:39:18Z2025info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesis46 p.application/pdfhttp://dspace.utb.edu.ec/handle/49000/18007esAttribution-NonCommercial-NoDerivs 3.0 United Stateshttp://creativecommons.org/licenses/by-nc-nd/3.0/us/info:eu-repo/semantics/openAccessreponame:Repositorio Universidad Técnica de Babahoyoinstname:Universidad Técnica de Babahoyoinstacron:UTB2025-04-29T08:10:39Zoai:dspace.utb.edu.ec:49000/18007Institucionalhttp://dspace.utb.edu.ec/Universidad públicahttps://utb.edu.ec/http://dspace.utb.edu.ec/oai.Ecuador...opendoar:02026-03-21T23:25:11.475912Repositorio Universidad Técnica de Babahoyo - Universidad Técnica de Babahoyotrue
spellingShingle Análisis de la gestión financiera en el presupuesto del GAD parroquial Caracol, periodo 2022 -2023.
Fonseca Mosquera, Katherine Genessi
GAD Parroquial
Gestión financiera
Presupuesto
Ejecución presupuestaria
Contabilidad y Auditoría
status_str publishedVersion
title Análisis de la gestión financiera en el presupuesto del GAD parroquial Caracol, periodo 2022 -2023.
title_full Análisis de la gestión financiera en el presupuesto del GAD parroquial Caracol, periodo 2022 -2023.
title_fullStr Análisis de la gestión financiera en el presupuesto del GAD parroquial Caracol, periodo 2022 -2023.
title_full_unstemmed Análisis de la gestión financiera en el presupuesto del GAD parroquial Caracol, periodo 2022 -2023.
title_short Análisis de la gestión financiera en el presupuesto del GAD parroquial Caracol, periodo 2022 -2023.
title_sort Análisis de la gestión financiera en el presupuesto del GAD parroquial Caracol, periodo 2022 -2023.
topic GAD Parroquial
Gestión financiera
Presupuesto
Ejecución presupuestaria
Contabilidad y Auditoría
url http://dspace.utb.edu.ec/handle/49000/18007