Ejecución presupuestaria de ingresos del Gobierno Autónomo Descentralizado Municipal del cantón Alfredo Baquerizo Moreno – Jujan, en el periodo 2022.

This case study focused on analyzing the budget execution of income and expenses of the Decentralized Autonomous Government of the Alfredo Baquerizo Moreno – Jujan canton during the year 2022. The research was justified by the need to understand how the planning and allocation of resources impact the ability of local government to meet its commitments and objectives towards the community, underscoring the importance of effective financial management in the context of economic uncertainties. The main objective of this study was to evaluate the efficiency in the allocation and execution of financial resources, identifying the budget structure and analyzing the variations between planned budgets and actual execution. To achieve these purposes, a quantitative methodology was adopted, making use of the documentary review of the budget cells, which allowed a detailed comparison between the coded amounts and those collected or executed. This methodological approach facilitated an accurate assessment of the effectiveness of income and expense management, offering a clear view of areas of strength and those susceptible to improvement. The results obtained revealed significant variations in the execution of revenues, particularly in the current and financing categories, which highlights the challenges in collection compared to initial projections.

• 第一著者: Martínez Franco, Jennifer Katherine (author)
• フォーマット: bachelorThesis
• 出版事項: 2024
• 主題: Gestión; Planificación; Ejecución; Presupuesto; Ingresos
• オンライン･アクセス: http://dspace.utb.edu.ec/handle/49000/15754