Browsing by Author "Sánchez Sánchez, Verónica Cristina"

Filter results by typing the first few letters
Now showing 1 - 1 of 1
  • No Thumbnail Available
    Item
    El proceso de contratación pública y el cumplimiento del Plan Anual de Compras del año 2014 en la Universidad Técnica de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-06) Sánchez Sánchez, Verónica Cristina; DT - Naranjo Santamaría, Joselito Ricardo
    There is now legislation mandatory for public sector entities, which sets parameters and guidelines with the main objective of optimum utilization of financial resources of the state. The Technical University of Ambato is an entity that receives financial resources from the central government so it has conducted to study on compliance with the Annual Procurement Plan and Procurement Processes Post. All public sector manage their budget; especially for what refers to procurement of goods, services and consulting. All these makes purchases based on an initial plan that includes moving the entire fiscal year; however no institution runs its annual plan of purchases to one hundred percent. In the specific case of the Technical University of Ambato it has been applied surveys procurement processes and the Annual Procurement Plan officials involved directly and indirectly in all actions taken for completion of purchases, with this instrument was determined that among the various factors affecting the performance of PAC are mainly the lack of guidelines for compliance with each stage of the procurement process and inadequate way to identify the needs of each academic and administrative unit. The amounts initially allocated annually analyzed, its involvement for reforms or modifications made during the year and these balances versus what actually executed or accrued; and the percentage of compliance with the annual budget is determined; index reflecting the efficiency and effectiveness of the work done during the fiscal year. The general budget of the University includes several budget-related items which will study those related to the purchase of goods, services and consulting; those items included in the PAC. It is important to analyze the factors influencing directly or indirectly in implementing the PAC to implement corrective actions. The purpose of this study is to analyze the various factors affecting the full implementation of PAC and in turn draw conclusions to improve the procurement system within the Technical University of Ambato.