La administración presupuestaria y el capital de trabajo en la Unidad Educativa Particular Bautista del cantón Ambato

Abstract

Today, for educational institutions budget management has become a very important factor that allows them to achieve the optimization of resources, the same that are assigned to specific activities, which in turn are planned within a budget must be completed within a period of one year, or as the institution deems convenient. Given this context, the present research work entitled " The Budgetary Management And Working Capital In Unidad Educativa Particular Bautista Of Ambato " arises from the need of the institution to develop an appropriate method to manage their resources in order to increase liquidity the same, mainly working capital has been affected directly, which has not allowed the institution to meet its short-term obligations. To fulfill this objective the process to develop consisted of documentary and field research, allowing information required by a checklist applied to two people of the institution, the same that allowed verifying management processes budgets with which counted the institution and working capital that handled; which provided important data for hypothesis testing and the approach of the proposal being the development of an appropriate budget management model for increasing working capital.