Centro de Posgrado Auditoría
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Item La gestión administrativa y su impacto en el manejo de los Recursos Públicos en la Dirección Distrital 15D01 Archidona - Carlos Julio Arosemena Tola - Tena – Educación(2021-06) Guerrero Lliguin, Carlos Vinicio; DT - Sánchez Herrera, Bertha JeanethEn la presente investigación se efectuó un estudio concerniente la incidencia de las bases legales en cuanto a las enmiendas constitucionales como parte de las funciones de la Contraloría General del Estado, ente regulador en calidad de fiscalizador de la Dirección Distrital 15D01 Archidona – Carlos Julio Arosemena Tola – Tena – Educación. Se analizó la importancia de la consecución de evaluaciones periódicas a través de las auditorias de gestión como parte de un proceso de verificación y evaluación del manejo administrativo y uso de los recursos públicos del presupuesto asignado para el gasto corriente, específicamente al grupo de la cuenta 53 bienes y servicios de consumo que incorpora las subcuentas: servicios básicos, y bienes y servicios del Distrito 15D01. Como parte de esta investigación, a través de la ejecución de la auditoría de gestión con especial atención en el proceso analítico, se pudo calcular los indicadores de gestión a fin de medir el nivel de eficiencia, eficacia, y efectividad en el uso de los recursos públicos; además de incorporar el modelo de simulación Vensim que es un software que permite analizar las variaciones de los indicadores por medio de la obtención de una tasa de cambio, para determinar la variación que tendrá lugar en el futuro las actividades, gastos, metas, y resultados planificados, con respecto a las actividades, gastos, metas, y resultados ejecutados o devengados; con el objetivo de plantear escenarios posteriores óptimos incorporados por parte de la Unidad Administrativa del Distrito 15D01.Item Contratación Pública y Programación Anual de la Política Pública de los Gobiernos Autónomos Descentralizados Municipales(2021-06) Jurado Ortuño, Diana Carolina; DT - Berrones Paguay, Amaro VladimirEsta investigación centra esfuerzos en demostrar el funcionamiento de la gestión administrativa en el sector público y los efectos que ésta causa en el cumplimiento de la política pública, se parte desde la nueva filosofía de gobierno, la del “gobierno abierto”, que nace con la creciente demanda de apertura y transparencia en la gestión, de participación en la elaboración de la política pública, de la rendición de cuentas y la responsabilización por el uso de los recursos públicos, de evaluación y control ciudadano de los resultados del gobierno de turno. El estudio se realiza en seis de los Gobiernos Autónomos Descentralizados Municipales de la Provincia de Cotopaxi: Latacunga, Salcedo, Pujilí, Sigchos, Pangua y Saquisilí. Se propuso determinar los niveles de cumplimiento de los procesos de contratación pública, verificar que la gestión administrativa de la programación anual de la política pública (PAPP) se vincule con los objetivos, metas y políticas del Plan Nacional de Desarrollo y por último identificar si hay impacto de la contratación pública de obras en la gestión administrativa de la PAPP. El enfoque metodológico es de tipo cuantitativo, con una modalidad experimental transversal descriptiva, se usa la medición numérica y análisis estadístico de las variables: contratación pública como dependiente y la programación de la política pública como variable independiente. Se llega a concluir que el cumplimiento en porcentaje de ejecución y gestión de obras de los municipios tienen resultados disímiles, sobresalen: Saquisilí, Salcedo y Latacunga con una ejecución y gestión del 96%, 81% y 68% respectivamente, mientras que los municipios de Pujilí, Pangua y Sigchos ejecutaron y gestionaron apenas el 53%, 45% y 38%. El desarrollo local en este caso es prioridad para los seis GAD Municipales pues se verifica la actuación en pos de los objetivos, metas y políticas de desarrollo nacional. Se comprobó la fuerte incidencia que tiene la dinámica de contratación pública con un coeficiente de determinación del 88,6%, en la programación anual de política pública comprendida en el periodo enero a diciembre 2020.Item La planificación financiera y su incidencia en la gestión administrativa de las empresas pymes de la ciudad de Ambato(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-07) Tisalema Jiménez, Luis Lenin; DT - Martínez Mesías, Juan PabloIn the following research titled “The financial planning and its impact on the administrative management of Ambato city pymes companies” has as focus in the financial information área. As a principle objective it needs to know the contribution of the Financial Model for the Directives in the decision taking, administration management and to make better the management of the funds to take care of the liquidity within the businesses. To identify how the operation area is being managed on an everyday basis. The operation necessities of the funds give an early diagnose in the daily operations because when a business does not have liquidity it is not taking care of the providers and the account will raise. The economic problems exist in a world level, and in our country the taxes, and the safeguards are factors that do not produce liquidity in the businesses. One of the conclusions of the research and that make the proposal real is the reason that even though the industrial businesses have budgets, they have a necessity fund since there is not a final economic liquidity. It may be defined that the operational necessities for funds are a solution to regulate the negative numbers that businesses have. To know that there is a difference between the general balance and the financial one helps to administrate better the financial area. Another advantage of this model is that it may project with objectivity the results and financial estates. The numbers that are managed in the proposal are very clear for the directives and sub-directives. The benefit of the research for the PYMES businesses in the city of Ambato will be accomplished with the approval of the directives in its administrative management. Integrating this model and socializing it in the worker’s planning.Item La planificación estratégica y la gestión administrativa de los Gobiernos Autónomos Descentralizados Municipales (GADM) de Tungurahua(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-05) Santana Mañay, Silvia Elizabeth; DT - Urrutia Urrutia, Janet CarolinaThis research shows the incidence of strategic planning in the administration of the autonomous governments of Tungurahua. It develops a way of diagnostic, analysis, reflection and decision-making in order to know clearly the way that the municipalities have to follow at present and in the future. It was based on deductive and exploratory approach, through technological research that incorporates scientific and technological knowledge so as to obtain new products to be used in society or to solve a problem. Nowadays, municipalities do not have ways to satisfy the current requirements that is the reason that a process for measuring the administrative management is vital for the development of management, allowing a strong and profitable corporative strategy. A considerable institutional part does not arrange of a control system in real time, which represents a significant weakness in comparison of other institutions and affects your step. Through the income analysis, it was concluded that the optimal utilization of a model of strategic planning enables the measurement, control and Tungurahua's GADM's strategic evaluation, since deficiency of a planning and administrative adequate step do not allow to the efficient and efficacious fulfillment of goals and projects conceived by the organizations. It counted on the collaboration of the Designateds Officer of the area of Strategic Planning that they allowed through opinion polls identifying the existent problem for the realized investigation and with the support of the main Authorities of the Institution which they devoted themselves to to them interviews that they enabled to obtain information about the investigated theme. With this it can be concluded that institutions have strategic plans that are not failed to keep and, that a bigger requirement to increase the aforementioned fulfillment is necessary.Item La gestión administrativa y el plan anual de contrataciones en la Empresa Eléctrica Riobamba S.A.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-07) Soto Bejarano, Ligia Elena; DT - Sánchez Sánchez, Rubén MauricioThis research project was aimed at studying the Administrative and their impact on the Annual Procurement Plan in the company electric Riobamba S.A, to meet this objective, the existing legal framework governing procurement was revised and resorted to information the annual recruitment plans for the years 2011, 2012 and 2013; with this information the comparative analysis identifying trends and behaviors of the figures of these three periods was performed, which revealed the hypothesis. Timely administration ensures the smooth running of the organization, through planning policies and control tasks providing administrative support to the processes in each of its stages. It is important to strengthen the company's internal processes, creating a culture of planning, tracking and continuous monitoring of planning as a periodic control mode to measure and quantify results; having a tool to guide management and facilitate obtaining information efficiently and effectively help to mitigate risks and meet the objectives. Propose the design of a Model Procurement Management to provide guidance in planning, process improvement and implementation of the procurement of works, goods, services and consulting, and contribute to the performance and the governance, both for decision as to improve policies and programs, in order to meet the objectives efficiently and effectively.Item La gestión administrativa y la ejecución presupuestaria del Gobierno Autónomo Descentralizado Intercultural, alternativo, participativo de la Parroquia San Simón(2016-05) Mastián Paredes, Yolanda Victoria; DT - Zamora Sánchez, Ruth ArmeniaThis research deals with the theme "The Administrative Management and Budget Execution of Self-Government Decentralized Intercultural, Alternative, Participatory Parish San Simon.", With the central problem: Poor management in the budget execution cause a breach of goals and objectives in Administrative Management in Intercultural Decentralized Autonomous Government, Alternative, Participatory Parish San Simon Bolivar Guaranda canton province; whose working hypothesis is raised: Poor management of Budget Execution affects the Administrative Management in Intercultural Decentralized Autonomous Government, Alternative, Participatory Parish canton Guaranda San Simon Bolivar province. the content of this research work consists of the most important and relevant aspects of the administration, emphasizes budgetary implementation to enable proper control to provide all political, administrative and financial processes based on current legislation, is It makes an approach to availability must be of legal documents available to people in power are these officials or employees for the duration of their duties at all times to get to improve care and serve with efficiency and quality to users within the public agency; in this way it has been framed to finding solutions to the problems of context and avoid penalties by government entities; It is the transparency of processes and information to society the fundamental task thus helping to achieve goals and objectives.Item La gestión administrativa y su impacto en la rentabilidad de la empresa Megamicro S.A. de la ciudad de Ambato(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2016-05) Coque Arboleda, Diana Carolina; DT - Naranjo Santamaría, JoselitoToday the administrative management within a company is regarded as a primary task to be performed and fulfilled by implementing various activities aimed at coordinating all available resources to meet the stated objectives. In this research entitled "Administrative Management and its impact on the profitability of the Company MegaMicro S.A. of the city of Ambato, general objective is to analyze the impact of administrative management in the company in order to increase their profitability through the implementation of strategies to propitiate the company to have and maintain an efficient administration. The correct use of resources allows the company to have tools, processes and suitable for business strengthening and corporate improvement activities, administrative processes and competitive strategies are essential elements in the development of the company for decision -making and good management of the company. Improving a company in the market depends on the good management of the different resources and processes that apply to the development of different activities ; there are companies that have excellent facilities, qualified human talent, quality products and many other aspects, but corporate growth and improvement is not seen; it may have been neglected marketing and sales, inadequate management of financial resources, organizational structures that do not meet the needs of the company , decision making little sound or other aspects . For the progressive increase in market competition, commercial enterprises are obliged to assess the administrative management that exists within each; because as companies grow it should go to strengthen this administration to meet goals and objectives.Item La gestión administrativa y su impacto en el cumplimiento de la ejecución presupuestaria de la Coordinación Zonal de Educación Zona 3(2016-04) Gavilanez Cartagena, Maritza Alexandra; DT - Córdova Pacheco, Ana ConsueloIn this research project, it describes and analyzes the percentages of budget implementation within the group 53 Goods and consumer services, current expenditure within the Zonal Coordination of Education, Zone3 and aims to analyze the impact of the Administrative Management in compliance with the budgetary implementation of the Zonal Coordination of education, Zone3 and thus ensure quality education to the community especially children who are beneficiaries of this service. The problem occurs with the failure of the budget execution in the Zonal Coordination of Education, Zone3 ; when analyzing the values assigned to the executing unit in this case the Zonal Coordination from the Central Plant or Ministry of Education, taking into account the parameters assigned value , amount paid and the balance available , analysis will help the entity under study to take AdministrativeItem La gestión administrativa del cementerio y los ingresos por rentas de inversión y multas del Gobierno Autónomo Descentralizado Municipal del Cantón Guano(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-05) Soto Benítez, Verónica Susana; DT - Coba Molina, Edisson MarceloThis research aims to present a proposal to improve the administration of the cemetery and consequently increase revenues from investment income and fines Decentralized Autonomous Municipal Government of Guangzhou Guano with regard to the municipal cemetery; to achieve this target the root causes of the problem through field research methodology together with the evaluation of the structure of internal controls applied by the Administration of the town cemetery were investigated, which allowed us to identify gaps in management that affect the services provided to the community. Limited technical information about the absence of a register of the municipal cemetery; unreliable data relating to users and their families, generated dificulties in collection processes and non-performing loans generated. The customer service was limited in the absence of information to address service requests or complaints. Finally, the absence of administrative procedures regulating the activities of the cemetery and the lack of technical studies and regulations to structure a survey to complete and updated information and tools to fix costs for the services as required by the contained legal regulations the COOTAD, limited the perception of income for the municipality. Additionally budgetary allocations for the category "Cemetery", was scheduled based on historical data therefore he was not real and leads to increased non-performing loans; therefore, it is necessary to take steps to improve management. With our proposal, we propose appropriate solutions to the problems exposed by management tools that allow local authorities to make decisions that benefit the community and the municipality.Item Los reglamentos internos y su incidencia en la gestión administrativa en el Gobierno Autónomo Descentralizado Parroquial Rural de Santa Fe, provincia Bolívar(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-07) Toalombo Ledesma, Bilma Mariana; DT - Flores Brito, Santiago XavierThis research deals with the theme: "The Internal Bylaws and its impact on the Administrative Management at the Autonomous Decentralized Parochial Rural Government of Santa Fé, Bolivar province", with the central problem: The Breach of Goals and Objectives causes defective Administrative Management in the Autonomous Decentralized Parochial Rural Government of Santa Fé, Bolívar province; the hypothesis posed is: The defective management of the Internal Bylaws affects the Administrative Management at the Autonomous Decentralized Parochial Rural Government of Santa Fé, Bolivar province; The content of this research work is formed by the most important and relevant aspects of the administration, emphasizes the Bylaws to allow adequate control to provide all political, administrative and financial processes based on current legislation, an approach to availability must be of legal documents available to the becomes People in power are these authorities or employees, the duration of their duties at all times to get to improve care and serve with efficiency and quality to the users within the public agency; in this way to finding solutions to the problems of context and avoid penalties by government entities; It is the transparency of processes and information to society the fundamental task thus helping to achieve goals and objectives.