Análisis del ciclo presupuestario de la Empresa de Telecomunicaciones, Agua potable, Alcantarillado y saneamiento de Cuenca-ETAPA EP, período 2021

Abstract

This integrative project demonstrates how the analysis of the budget cycle of the ETAPA EP was carried out during the period 2021, which is based on three chapters aligned to their respective specific objectives: Chapter I.- Provides preliminary knowledge of ETAPA EP based on its Strategic Planning, Annual Operating Plan and Budget for 2021; Chapter II.- Studies the conceptual and legal basis that regulates the phases of the budget cycle of public companies in Ecuador; and Chapter III.- Evaluates compliance with the phases of the budget cycle and reviews the execution of the Annual Operating Plan and the 2021 budget. The research methodology used in this integrative project is a mixed approach, which allows to evidence a high budget execution of income (89.69%) and medium budget execution of expenses (83.31%). In addition, it was possible to determine an effectiveness of 86.52% and an efficiency of 63.70% of the projects and macro-activities. Finally, ETAPA EP reflects high indicators regarding financial solvency, self-sufficiency and financial autonomy with zero financial dependence.