Contabilidad y Auditoria

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Author: search.filters.author.Armas Real, María CristinaSubject: search.filters.subject.EJECUCIÓN PRESUPUESTARIA

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    La ejecución presupuestaria y las adquisiciones de bienes y servicios a través del Portal de Compras Públicas del Centro de Investigación Científica de la Universidad Técnica de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-01) Armas Real, María Cristina; DT - Parra Miño, Grace Lucía
    The entities constituting the General State Budget are subject to the current legal framework regarding the management, sources and uses of public resources, and therefore to the purchase of goods and services being these aspects the main aim for the implementation of this study. Achieving the efficient budget implementation is a challenge for all public institutions, with the proper implementation of current regulations to which detailed requirements and controls for purchase of goods and services through public procurement portal are linked up. Procedures regarding purchase of goods and services are the result of the combination of the resources used as inputs by a production function. Thus improvement of purchase processes a crucial item due to it is considered an important support to the research, considering that the main objective of the Centre for Scientific research of the Technical University of Ambato is to advance in the ranking of research competitiveness.