Análisis del superávit presupuestario del año 2020 en el Gobierno Autónomo Descentralizado del cantón Babahoyo

This case study is based on the analysis of the budget surplus in the budget of the Autonomous Decentralized Municipal Government of Babahoyo (GADMB), for which it was decided to specifically show tables that show the summary of income and expenses for the year 2020 of said institution. It is important to note that occasionally what is budgeted will not be achieved correctly, which will produce a variation in the economic figures. As is the case in 2020, where due to the Covid-19 pandemic it was not possible to collect the budget, however, the disbursements planned for 2020 were not carried out either. During the process, it was possible to observe the results provided by the GADMB through a direct deductive research method in order to reach a logical conclusion. It is worth mentioning that the existence of a surplus is mostly positive within an institution. As a result of the investigation carried out in the case study, it was obtained that the budget surplus is due to non-compliance in the development and implementation of projects, works and other activities that are part of the obligations of the Municipality of Babahoyo.

• 1. Verfasser: Reyes Barzola, Jonathan Rafael (author)
• Format: bachelorThesis
• Veröffentlicht: 2021
• Schlagworte: Análisis financiero; Presupuesto; Gobierno Municipal; Gasto público
• Online Zugang: http://dspace.utb.edu.ec/handle/49000/10719