Evaluación al ciclo presupuestario de la Corporación Eléctrica del Ecuador CELEC EP - Unidad de Negocio Hidropaute, por el año 2016

Abstract

Recent events and advances in the field of Ecuador's energy structure have stimulated the development of mechanisms for efficient use of both energy and the resources allocated by the State for the development of the productive matrix. Changes that have effects on the economic, political and social, so it is predominant the need to make constant evaluations to the budget cycle of the public sector based on the regulatory and legal provisions and guidelines, both of the control bodies and the internal procedures of the Corporation CELEC EP, so as to analyze the level of compliance with the budget in the development of the goals and objectives established. This work provides a basis for understanding the budget cycle of the Hidropaute Business Unit, one of the 13 units that make up the Corporación Eléctrica del Ecuador CELEC EP, for this purpose we use research techniques such as: qualitative application of questionnaires and interviews, quantitative tables, graphs and calculation of indicators. Hidropaute, despite being a public entity with government resources, is under the guidelines and guidelines of CELEC EP, a situation which means that it does not have a specific strategic plan for the unit, making it difficult to set objectives based on the need of the Hidropaute Business Unit, just as they do not have budget revenue certificates, because it is carried out at the level of the Corporation.