Control presupuestario y su incidencia en la gestión de recursos financieros del Gobierno Autónomo Descentralizado Parroquial de Febres Cordero en el periodo 2020 - 2021

This research work is based on measuring budgetary control and whether it maximizes the management of financial resources of the Decentralized Autonomous Government of Febres Cordero in the period 2020 - 2021. The collection and analysis of budgetary, accounting and administrative information was ca...

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Autor principal: Vega Arias, José Alejandro (author)
Formato: bachelorThesis
Publicado: 2022
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Acceso en línea:http://dspace.utb.edu.ec/handle/49000/13082
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Sumario:This research work is based on measuring budgetary control and whether it maximizes the management of financial resources of the Decentralized Autonomous Government of Febres Cordero in the period 2020 - 2021. The collection and analysis of budgetary, accounting and administrative information was carried out through measurement techniques and instruments such as: systematic observation, semi-structured interview and documentary and bibliographic compilation. The constant budget cuts made to the Decentralized Autonomous Governments mark an imbalance in the management of financial resources, due to the fact that they do not comply with the planning contemplated in the master budget, causing an imbalance in the organization's income and expenditure budget items. The Decentralized Autonomous Parish Government of Febres Cordero as a governmental institution is responsible for distributing its resources for the development and welfare of the local population, with the objective of contributing to the economic, social and political growth to improve the lifestyle of the people in the parish, through the implementation of organizational activities with criteria of modernity, equality, democracy and sustainability. Thus, it is expected that once the research is concluded, the Febres Cordero Parish Autonomous Decentralized Government will achieve an optimal management of its resources according to its competencies, making it a model to follow for other Parish Autonomous Decentralized Governments in the province of Los Ríos and the country. The administration of the GAD supports the research because it is aware of the importance of budgetary control, as it contributes to the maximization of financial resources.