La gestión financiera y el manejo eficiente de los presupuestos en el Gobierno Autónomo Descentralizado Municipal de Colta para el año 2024.
The study on financial management and the efficient handling of budgets in the Municipal Decentralized Autonomous Government (GAD) of Colta for the year 2024 addresses the issue of inefficiency in budget allocation and execution, which directly impacts the quality of public services and the developm...
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| Tipo de recurso: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2025 |
| País: | Ecuador |
| Institución: | Universidad Nacional de Chimborazo |
| Repositorio: | Repositorio Universidad Nacional de Chimborazo |
| Idioma: | español |
| OAI Identifier: | oai:localhost:51000/15476 |
| Acceso en línea: | http://dspace.unach.edu.ec/handle/51000/15476 |
| Access Level: | acceso abierto |
| Palabra clave: | gestión financiera manejo eficiente presupuestos GAD Municipal ineficiencia |
| Sumario: | The study on financial management and the efficient handling of budgets in the Municipal Decentralized Autonomous Government (GAD) of Colta for the year 2024 addresses the issue of inefficiency in budget allocation and execution, which directly impacts the quality of public services and the development of projects. The main objective of the research was to analyze the municipality's financial and budgetary processes in order to improve the use of public resources. The methodology employed combined a mixed-methods approach, utilizing both quantitative analysis through surveys and qualitative analysis through interviews with GAD officials. The results revealed deficiencies in financial planning, staff training, and the implementation of technologies that would facilitate the monitoring and control of resources. Additionally, critical areas were identified, such as the lack of a long-term strategic vision and the insufficiency of resources to meet the community’s demands. Regarding the conclusions, it was emphasized that efficient financial management enhances resource allocation and the execution of key projects in areas such as health, education, and infrastructure. Therefore, it was recommended to invest in continuous staff training and the implementation of financial control and monitoring systems to optimize the use of public funds and strengthen transparency, which would increase citizens’ trust in public administration. |
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