Centro de Posgrado Auditoría

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Author: search.filters.author.Ortiz Betancourt, WillingtonSubject: search.filters.subject.COMPRAS PÚBLICAS

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    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.