Análisis al ciclo presupuestario de la empresa pública municipal de servicios de cementerios, salas de velaciones y exequias del Cantón Cuenca EMUCE EP, periodo 2019

Abstract

The present integrative project was carried out due to the need presented by the Municipal Public Company of Cemetery Services, Velation Room and Funeral Services of the Cuenca Canton, as it does not have mechanisms that allow the evaluation of the budget cycle, since no studies have been previously carried out. Compliance with the stages of the budget cycle was reviewed, in accordance with current regulations. Similarly, two types of research were used, descriptive and explanatory; In turn, qualitative and quantitative research techniques were applied, the first through the application of interviews, questionnaires, and visits; and the second, through the calculation of indicators based on the budget documents. Through the analysis of the stages of the budget cycle, it was shown that the Municipal Public Company has a Strategic Plan. However, what really makes its analysis difficult is the lack of evidence of each project carried out, since a record of its activities is not kept, and the time limit determined by law is not met.