Browsing by Author "Largo Lojano, Gloria Patricia"

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    Evaluación de presupuesto como sistema de planificación y herramienta de gestión administrativa de las Empresas Públicas. Caso práctico: Empresa Pública de Movilidad, Tránsito y Transporte de la Municipalidad de Cuenca (EMOV EP) por el período 2014
    (2015) González Salazar, Lucía Maribel; Largo Lojano, Gloria Patricia; Gutiérrez Álvarez, Ligia Susana
    Based on the results of the audit about the stages of the budget cycle carried out by CGE to EMOV EP in 2011, It was determined that the budgetary execution in physical and financial terms was not evaluated. A proper planning and reform of the budget from revenues was not carried out either. Another fact is the lack of connection between the operative planning and the budget. That is why; we propose to analyze the stages of the budget cycle. Based on this;the realization of the objectives would be determined, otherwise we will give recommendations to solve these problems. In this way, we will improve the management carried out by EMOV EP. Through our research, we determined that not all the projects suggested by POA were completed. The civil servants of the Company attributed this lack of implementation of projects to the factthat the transfer of the ANT was not received. However, this thesis demonstrates that these projects could be implemented through the budget surplus. If we had made continuous monitoring of the budget, we would have determined that the current revenues were in credit. Since the accrual was higher than codified, we have a surplus which could cover projects that were running out of finance because the transfer was not received.