Ejecución presupuestaria de la Federación Deportiva Provincial de Los Ríos en el año 2022.

In all organizations, whether public or private, it is essential that efficient budget planning be carried out in order to adequately manage resources from various sources and a pertinent budget execution. In the case of public sector entities, budget execution is important because it allows creating an operations plan focused on achieving the objectives set by the institutions. Through optimal budget execution, proper budget management is possible. Therefore, the objective of this study is to analyze the budget execution of the Los Ríos Provincial Sports Federation in the year 2022 through the review of the budget documents. The research had a qualitative approach and the investigative methods were: inductive and synthetic. The types of research used were field and documentary. On the other hand, the techniques for data collection considered are: interview and documentary analysis. The results determined that: the budgetary documents of the income and expenses of the Los Ríos Sports Federation show deviations in important items. The main weaknesses of budget execution is that the provisions of the annual operating plan are not always adjusted, which is a scenario that explains the inadequate percentage of execution of certain accounts established in the institutional budget.

• Autor principal: Martínez Calvache, Evelyn De Jesús (author)
• Formato: bachelorThesis
• Publicado em: 2023
• Assuntos: Células presupuestarias; Ejecución presupuestaria; Presupuesto; Control presupuestario; POA
• Acesso em linha: http://dspace.utb.edu.ec/handle/49000/14051