control presupuestario de los gastos del Gobierno Autónomo Descentralizado Rural de Zapotal durante el periodo 2021.

Budget control is an essential tool within public organizations, since it allows comparing budgeted results to identify inconsistencies in budget execution and take corrective actions to efficiently and effectively manage public financial resources. Therefore, it is a tool that makes it possible to meet the objectives of public companies. Reason for which, the purpose of the present study is to analyze the budgetary control of the expenses of the Rural GAD of Zapotal during the period 2021, for which, an investigation with a mixed approach was carried out that allowed the analysis of the information in a qualitative and quantitative. While the types of research are: documentary and field, supported by inductive and analytical methods. The techniques were an interview and direct observation. The investigative results allowed us to conclude that the Zapotal parish GAD presents important inconsistencies in the budget execution of the 2021 period, which denotes a low compliance with the budget of planned expenses. It was also determined that no evaluations or follow-ups are carried out that allow greater compliance with the assigned budget. In addition, the performance of budgetary control is not optimal, which affects the fulfillment of activities, plans and action programs for the benefit of society. The implementation of control activities is recommended in order to guarantee correct budgetary performance and that the management of public resources is transparent.

• Egile nagusia: Avilés Jiménez, Evelyn Juliana (author)
• Formatua: bachelorThesis
• Argitaratua: 2023
• Gaiak: Control; Control presupuestario; Presupuesto; Ejecución presupuestaria; Gastos
• Sarrera elektronikoa: http://dspace.utb.edu.ec/handle/49000/13788