Análisis de las fuentes de financiamiento por concepto de tasas y contribuciones de conformidad con el código orgánico de planificación y finanzas públicas en la Empresa Pública Municipal de Movilidad, Tránsito y Transporte de Cuenca – EMOV EP por el período comprendido del 1 de enero del 2014 al 31 de diciembre del 2018

Abstract

This integrating project was based on the study of the budget, which represents an essential technical, accounting, and programming tool in public planning. It includes an estimate of incomes and expenses for the following year, which is complemented by the coordination of activities that are aimed at meeting the objectives and goals set. Because of the Empresa Pública Municipal de Movilidad, Transito y Transporte – EMOV EP has become one of the largest public companies in the city of Cuenca, and since it manages a significant amount of assets, it is essential that its pro forma budget must be as close as possible to future reality since the expenses included in the budget are programmed based on the resources that are expected to be obtained. Of the income sources that EMOV EP manages Group 13 that belongs to Taxes rates and Contributions fees is the second most important group after Investment and Fines incomes. However, Group 13 has presented some problems regarding its management and administration. For this reason, an account management review was carried out. By doing this review, the budgetary and accounting regulations and historical analysis from 2014 to 2018 that included the collection of qualitative information and cleaning quantitative databases, had to be observed. Finally, by applying a statistical method, the income projection was obtained for each of the accounts of the group. As a result, an improvement proposal was issued that includes recommendations to each of the areas involved. Furthermore, this improvement proposal recommends a projected budget that addresses a favorable, unfavorable, and normal scenario in the face of possible economic situations that may arise in the future, providing reliable and useful information for decision-making and corrective actions.