El cumplimiento presupuestario y su incidencia en la optimización de los recursos financieros de la Unidad Educativa Eloy Alfaro, cantón Quevedo, año 2012

The budget in the entities has an important role, allow you to take action to face difficult situations of financial decisions and management, why the budget was born with the purpose of controlling the operations of an entity, as a logical process and normal economic and social development. The greater part of private and public institutions is handled with budgets, assigned in this way your income and expenses for activities to be carried out. Therefore, we can say that the application for the implementation of the budget, is aimed at the fulfilment of goals and objectives; paths in the operational and strategic planning, which must be timely, so as not to obstruct the institutional development, and improve the services of the company for its customers. The assessment is a substantial part in the budget process, because through this you can see the movements of the budget, and make adjustments when necessary, as is general knowledge of the budget; it is not a straitjacket and can be susceptible to changes in political and economic factors, and draw up a balance is necessary because at the end of fiscal year there are values, they can be used in the next fiscal year. As an essential part of the results we have that the budgetary allocation made to the Educational Unit Eloy Alfaro during the year 2012, was $ 1,946,406.51 ; the same that is divided into 2 main budget items; which are the departure Number 51, whose assignment was $ 50,001.51 and for departure number 53 the allocation was $ 1,896,405.00; in regard to the fulfilment of these headings we had as a percentage for the heading 51 related to the costs in personnel and a 99.69 % for the game 53 whose designation is for Consumer Goods and Services was met at 75.94 %.

• Autore principale: Morán Casquete, Maricela Elizabeth (author)
• Natura: bachelorThesis
• Lingua: spa
• Pubblicazione: 2015
• Soggetti: El cumplimiento presupuestario; Optimización de los recursos financiero; Cantón Quevedo
• Accesso online: http://repositorio.uteq.edu.ec/handle/43000/1173