Contabilidad y Auditoría

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Author: search.filters.author.Cobo Vayas, María Cristina

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    La planificación institucional y el presupuesto del proceso de contratación pública del Gobierno Autónomo Descentralizado Municipalidad de Ambato (GADMA), año 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-06) Cobo Vayas, María Cristina; Vayas López, Álvaro Hernán
    At present it is important to note that within the public sector there have been several changes for its correct administration, using the new and improved tools to optimize the processes that are carried out within the institutions of this sector, in order to meet the needs of the users, to complete in a complete and satisfactory way the economic periods and to reach the objectives that have been proposed; Improving the institutional image, by means of the constant and updated use of the planning that allows to execute plans, processes and projects that are within the program of each entity, clearly establishing the activities that must be fulfilled in a determined time. Specifying the persons responsible for each of the tasks to better measure the progress and performance of each one of them; Being an aid to make better decisions to achieve the objectives proposed at the institutional level, on the other hand means a support to measure the compliance of the budget that is assigned to these companies, including indicators of control of this item to know which Has been the distribution of their respective values.