Evaluación financiera y su impacto socioeconómico del presupuesto de la ilustre municipalidad del cantón El Empalme periodo 2005-2008

This research was performed in the village of El Empalme Los Rios province, obtaining the and through surveys of the population sample and servers of the Municipality of the Canton financially evaluate Budget for 2005, 2006, 2007 and 2008 by vertical and horizontal methods, financial management in the use of the budget during the evaluation period, the study administrative impact caused by the parish on its servers. For the analysis and interpretation of surveys, we applied the method of tabulation, where results. We identify the basic works for water and / or sewer to the community, for 51.32% of people 36.84% indicating that sometimes if they come, while that a minimum of 11.84% say if community benefits from health programs and / or social work the 88.42% indicates that it has if, following the 1.58% that says a little, while 2 , 89% say that sometimes, considering works state that have not reached the works of education to different sectors of the canton, while programs to the community indicate that 86.84% have not been favored with housing programs, that if, among electrification projects for the community 52.63% say that while 34.4% indicate little these projects as to what road works, community development and / or recreational community been paid by his action, the 11.58% state that if, while 3.42% say very little, considering the they are not paid on construction sites, followed by 20.26% who say yes to a 5.26% think that among the Taxes charged by the Municipality the 54.21% disagree, the 27.37% said yes, 8.68% say they sometimes agree; on the basis that if the township has its doors open to the not an open institution, while 32.37% said yes, a 24.74% say very little, while the 3.42 says staff 40.79% of the respondents described as good the care provided by the city staff while city staff and expressed that it is 13.68% and 11.05% regularly argues that it is bad and a 7.89% To determine the administrative impact on local servers, we applied the method of tabulation, percentage of survey results. We identified that for decision making in your work area are consistent with their tasks 53.33% very little, 14.67% say sometimes while 2.00% disagree, for social events within the institution a little while 6.67% believe that sometimes form part of these acts, concerning social acts sometimes followed by a 33.33% who say a little, 16.67% say no, while 13.33% say that Mayor is right in its internal decisions note that 46.67% of the servers indicates that, followed while 15.53% said no; To Management for employee benefits (wages and salaries) is the right are saying no, 16.67% indicated that sometimes, while 6.67% expressed a little acceptance within the council believes that the 46.67% slightly, to 26.67% think that sometimes, followed no; within the human resources department that works in the City 56% of the servers indicating resources is considered excellent, followed by 16.67% stating that is regular, while 10 , 67% To analyze and interpret budgets were applied horizontal and vertical methods, where through incurred the percentage each of the accounts. Subaccount identified thus greater representation within the current revenue in 2005, with 22.60% followed by current transfers with 22.53% for the values that were collected from urban sales of goods and services and 1.54% while the category of less representative than the investment 2006 sub-account corresponds to greater representation and contribution rates to 37.15%, with 20.97%, followed by investment income and fines by 10.36% then sales of goods and of other income to 0.04%, with respect to 2007 the sub- item represents higher current transfers and contributions to 24.93% and less representation then we have the tax with 24.29%, we item represents higher fees and contributions to 40.72%, followed by current transfers with other income with 5 , 52%, then there are sales of goods and services 3.27% and the least influence It is noted that capital inflows executed for 2005, 2006, 2007, 2008 clearly reflects a fair representation In terms of revenue funding shows that we can not exist in 2005, while in 2006 the area of less representative of balances available with the 1.20 %, and noting that for the year 2007el 99.35% followed by balances available with a 0.65% in 2008 as representative of public financing representation is available balances with 29.53 percent. One can see that current expenditure executed in 2005, reflects the share of each of the accounts the largest item of expenditure is staff representation with 77.79% followed by consumer were 3.84% followed by other expenses to 0.26%, with respect to 2006 we see that the followed by consumer goods and services with 14.45%, while the lowest representation is other largest expenditure item is executed staff with a 78.11%, followed by consumer goods and and the lowest influence other expenses to 0.66% while the 2008, the most represented category goods and services with 18.82%, while the influence is lower other expenses to 0.72% percent. Referring to capital expenditure in 2005 is the largest public works category with 69.02%, while consumer goods and services obtained a 10.05 %, in 2006 the most representative personnel expenditures for investment with 13.40%, while the lowest representation is consumer 2007 the highest category is the account of public works with 50.83%, followed by staff costs under-represented is real and consumer services with 19.55%, whereas in 2008 that it has followed by personnel costs for investment to 20.88% and the lowest representation is consumer We also note Capital Expenditure 2005, 2006, 2007, 2008, clearly reflects a fair representation We point that the implementation of funding for the year 2005The most representative category repayment of public debt the 10.56%, whereas in 2006 the area of the higher value liabilities 11.71%, observed in 2007 the larger category of accounts payable with 91.81%, followed current liabilities is 87.71% while the repayment of public debt is 12.29%, clearly reflecting a By registering the comparative budgets executed during the years 2005, 2006, 2007, 2008, through the variations obtained the Administrative Economic impact has been the institution. Once established, the results reject the hypothesis posed at the beginning of this thesis project.

• Autor principal: Merello Alonso, Johana Cesivel (author)
• Formato: bachelorThesis
• Idioma: spa
• Publicado em: 2012
• Assuntos: Evaluación financiera; Presupuesto; El Empalme
• Acesso em linha: http://repositorio.uteq.edu.ec/handle/43000/5242