Evaluación al ciclo presupuestario aplicada a la Empresa de Telecomunicaciones, Agua Potable, Alcantarillado y saneamiento de Cuenca (ETAPA EP), período 2017

Abstract

The budget is one of the most important tools of Public Enterprises, since it allows estimating the income of the period, as well as expenditures to meet the needs of citizens, all this oriented to the fulfillment of the institutional objectives established in the Plan Annual Operation. Therefore, the development of this project is based on the need for ETAPA E.P., to carry out an evaluation of the budgetary cycle, since no previous studies have been carried out on it; to be responsible for the provision of basic public services with criteria of efficiency, rationality and social profitability, contributing to the improvement of the quality of life of the population within its area of action; It is also necessary to evaluate the execution of the Annual Operating Plan through several departments that plan a series of projects. For this reason; to assess compliance with the budget cycle, monthly and quarterly settlements are prepared with the purpose of carrying out a comparative analysis, this information is consolidated at December 31 and the information is evaluated through a statistical and dynamic analysis; Indicators are also obtained and the reasonableness of these is determined.