Incidencia de la gestión financiera en la ejecución presupuestaria del Gobierno Autónomo Descentralizado Municipal del Cantón Palenque, Periodo 2023.

This curricular integration work, titled: "Impact of Financial Management on the Budget Execution of the Decentralized Autonomous Municipal Government of Palenque Canton, 2023 Period," focuses on thoroughly studying the processes carried out in the financial management department of the Decentralized Autonomous Municipal Government (GADM) of Palenque Canton. The aim is to identify weaknesses that directly affect budget execution, as the GAD faced the issue of not fully executing the budget prepared at the beginning of the year by the end of the 2023 period. The general objective was established to evaluate the impact of financial management on the GAD's budget execution. To achieve this, financial management processes will be examined using management indicators, budget execution will be measured through performance indicators of the degree of budget execution compliance, and the Pearson correlation coefficient will be used to verify the relationship between the variables under study, as well as the impact of financial management on budget execution. The methodology employed in the research has a mixed approach, using interviews, observation guides, management indicators, and budget execution indicators established by the Development Bank of Ecuador and the Government Audit Manual issued by the Office of the Comptroller General of the State.

• Autor principal: Camacho Cervantes, Arianna Antonella (author)
• Formato: bachelorThesis
• Publicado: 2025
• Materias: Gestión financiera; Ejecución presupuestaria; Presupuesto; Gobierno Autónomo Descentralizado; Indicadores de gestión; Coeficiente de correlación de Pearson; Grado de cumplimiento del presupuesto; Contabilidad y Auditoría
• Acceso en línea: http://dspace.utb.edu.ec/handle/49000/17833