Contabilidad y Auditoria

Permanent URI for this collectionhttp://repositorio.uta.edu.ec/handle/123456789/3612

Browse

Subject: search.filters.subject.EJECUCIÓN PRESUPUESTARIA

Search Results

Now showing 1 - 3 of 3
  • No Thumbnail Available
    Item
    Los procesos administrativos para las compras públicas y su impacto en la ejecución presupuestaria de la Universidad Técnica de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-05) Ortiz Betancourt, Willington; DT - Vásconez Acuña, Lenyn Geovanny
    Being a developing country, Ecuador has to implement policies that take into account the structural features of its economy, limited public resources, and the risks of acting in uncompetitive markets. The State must promote technological improvements and industrialization, as well as improving the work and projects, both to facilitate economic growth that relies on production processes and to improve the standard of living of the population. Public procurement policies as part of fiscal policies for development are a potential tool, they include procurement of goods and services of companies or individuals in the private sector by public entities. Because of its size, public procurement are not simply a tool of demand by the state, but may also include specific goals, such as strengthening the national industry. Additionally, sustainable and equitable growth of the country depends on public management where their actions fall within the efficiency, effectiveness and quality, which seeks to maximize results with minimum resources. The use of human resources, property, financial and technological resources, should make possible the achievement of goals and objectives defined in the planning and financed by the budget. The budgetary execution of the Technical University of Ambato, through payment procedures for the procurement of goods and services, may not be the exception of potential tool to achieve national development and the objectives of good living, showing that management public does not identify slowness, waste and corruption. To this end, the need to carry out a detailed and thorough lifting of a model of administrative and financial management for government procurement that allows for maximization of budget execution is evident. In this research we have analyzed the administrative processes carried out at the Technical University of Ambato for public procurement and the impact of them on budget execution.
  • No Thumbnail Available
    Item
    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.
  • No Thumbnail Available
    Item
    "Los procesos administrativos del Centro de Investigación Científica (CENI) de la Universidad Técnica de Ambato y su relación con la ejecución presupuestaria de gastos"
    (2014) Sarabia Villacís, Paola Teresa
    El nuevo marco legal vigente que rige a todas las entidades que conforman el Presupuesto General de Estado, con respecto a la administración, fuentes y usos de los recursos públicos, es la principal motivación para la realización del presente estudio. Es un reto para toda entidad pública conseguir la eficiente ejecución presupuestaria, con la adecuada aplicación de la normativa vigente en la cual se adhieren exigencias y minuciosos controles a la gestión financiera, presupuestaria, administrativa y de contratación de las entidades públicas. El gasto público en educación superior, es parte dela inversión social necesaria para coadyuvar al bienestar del conjunto de la sociedad, es por ello que se considera importante mejorar la gestión administrativa, como el eje de apoyo a la investigación, siendo el objetivo principal de la universidad ecuatoriana avanzar el ranking de competitividad con equidad y potenciar las oportunidades del capital humano del país.