Contabilidad y Auditoría

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Author: search.filters.author.Balseca Ramos, Natalia MaricelaSubject: search.filters.subject.EJECUCIÓN PRESUPUESTARIA

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    La ejecución presupuestaria y su relación con el cumplimiento de los objetivos de la Empresa Municipal Cuerpo de Bomberos Ambato - EP en el primer semestre de 2014
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera, 2015-05) Balseca Ramos, Natalia Maricela; DT - Viteri Medina, José Luis
    In recent years the public companies have revenue from taxes of all citizens, taxes or transfers from other entities, the Government established previously, whereby the budgetary discussion is very opaque for the majority of the population and not to allow that budget is really an instrument of definition of the priorities of each company. From this perspective, has focused the outturn scheme to carry out activities and programs depending on their level of income, however this view minimizes the real factors by which the budget of a company is important, because adequate decision making that is required to be able to influence the probability of success of the proper structure of the budgetary implementation in order to meet the objectives, however the subject still isn't very important within a company. The budget is a forecast of revenue and expenditure to manage during a given period of time, which is called a budget year. Contains an ordered set of financial decisions on the allocation of expenditures for compliance with various purposes and income with that finance them, however the budget has played for several years a purely passive role, so it is necessary to change the perspective, so that the budget is an effective tool to achieve a better distribution of income and of its internal factors (resources and skills or abilities) to be able to meet the objectives of the company taking making suitable, since the company must be agreed to give the final say, establishing checkpoints to ensure to achieve the goals and purposes, allowing that otherwise, take corrective action promptly.