Análisis al ciclo presupuestario a través de indicadores de gestión en el Gobierno Autónomo Descentralizado Municipal del cantón Chordeleg por el período 2013 y 2014

Abstract

The Municipal Decentralized Autonomous Government must realize an evaluation to every stage of the budgetary cycle, these based on their mission, vision, targets and institutional strategies, for the reason, the present titration work is called “Analysis to the budgetary cycle across management indicators in the Municipal Decentralized Autonomous Government of the Canton Chordeleg for the period 2013 and 2014”, in which there is realized an analysis of each of the stages of the budgetary cycle, to determine the fulfillment of the targets raised inside the POA and it can improve the Municipal management. The development of the present titration work is composed four chapters, each of them is oriented based on the targets that are raised inside this investigation. In chapter I, there are described the general aspects of the canton and those of the Municipal GAD of Chordeleg, of such: vision, mission, targets, functions, competitions, flow chart and its economic - financial structure. In chapter II, is a description of theoretical aspects of the public budget, which are fundamental for the development of the preset work, such as: concept, structure of the budget, budgetary cycle, management indicators, between others. In chapter III, there is realized an analysis of the changes of the budgeted and the executed of the year 2014 in relation to the previous year; also, there are applied indicators of efficiency and efficacy to verify the grade of fulfillment of the targets raised inside the POA. In chapter IV, there are announced the conclusions and recommendations, like result of the analysis to the budgetary cycle by means of management indicators.