Browsing by Author "Lucero Pintado, Diana Maribel"

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    Análisis económico del presupuesto institucional mediante indicadores financieros presupuestarios en el GAD Municipal del cantón Cuenca durante el periodo 2011-2013
    (2014) Llivisaca Calle, Jessica Karina; Lucero Pintado, Diana Maribel; Armijos Cordero, Johanna Catalina
    This studyis called"Economic Analysisof the institutional budgetbybudgetaryfinancial indicators inCuencaCantonMunicipalGADduring the period2011-2013." Through this researchthe financial management ofthe institutionto measurethe efficiency and effectivenessof resources,for ithasadequate information, which isprovided by the institution, data collected come frombudgetarybonds andfinancial statementanalyzeswiththis collection of informationare obtainedfinancial ratiosthat helpthemcompletethis work. ChapterIis thegeneral information regardingtheMunicipalGADCuencaCanton, within thisbackground,institutionalobjectives, powers, functions, policies, structure, environmentare described. ChapterIIrefersto the theoreticalframeworkwithin whichinclude:conceptsand definitions ofpublic andprivate budget, objectives and definitions ofpublic budget,budget cycle, classification of incomeand expenses,and conceptsand definitions offinancial indicators. ChapterIIIanalysischarts and graphs ofthe three periodsof allrevenue and expensebudgetand realanalysisof budgetschedules ofincome and expenses(coded/accruedandcollected/accrued) developsfurtherthe analysisStateExecution. ChapterIVfinancialindicators are applied, in order to measurethe effectiveness, efficiencyand effectiveness, management, debt, economyand budget executionof the institution Finallyin ChapterVthe conclusions and recommendationsrelevantto thisanalysis are presented.