Evaluación de la ejecución presupuestaria como herramienta que permita elaborar estrategias para el cumplimiento de la planificación anual en la Corporación Eléctrica del Ecuador Hidropaute CELEC EP

Abstract

Budget evaluation is the set of evaluation processes to determine on a continuing basis, the physical and financial progress made in a given time, and their comparison in the Institutional Budget as well as its impact on the achievement of corporate goals. In a public company is an essential ethical commitment to measure the results obtained in a management period, this is reason which motivated the development of my thesis entitled "EVALUATION OF BUDGET IMPLEMENTATION AS A TOOL TO ALLOW DEVELOP STRATEGIES FOR THE FULLFILMENT OF THE ANNUAL PLANNING IN THE ELECTRIC CORPORATION OF ECUADOR HIDROPAUTE CELEC EP". In the company CELEC EP, budget management comprises a set of successive stages that determine its ability to achieve corporate goals based on the determination of the efficiency degree in the budget implementation: revenue and expenditure, as well as compliance of budgetary targets referred in the activities and projects for the period, with the definition of indicators to measure its effectiveness.