Contabilidad y Auditoría

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Author: search.filters.author.Guaygua Reyes, Gabriela Elizabeth

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    El presupuesto y su influencia en la autonomía de la unidad desconcentrada de terminales del cantón Ambato.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Economía., 2014-07) Guaygua Reyes, Gabriela Elizabeth; DT - Mantilla Falcon, Luis Marcelo
    At present, importance that has acquired the public budget in the development and growth of the public governmental and municipal entities is more evident that, the Autonomous Decentralized Governments have never experienced big transformations in his public management as in the services that offer to the citizenship; in the last years there have been modified the relations that historically were centring on public and private sector, expanding this way a renovation of the public services by means of the decentralization and decentralization of functions, creating the Decentralized Units and Municipal Public companies to optimize the attention of the contributors by means of the control and supervision of the government employees. In this context, this research came from the experience and reality in which the Decentralized Unit Terminals "UDT" belonging to the Municipality of Ambato GAD is observing their main obstacle to optimize resources for the improvement of municipal services service to internal and external customers; therefore, this work is entitled "The budget and its influence on the autonomy of the Decentralized Unit Terminals canton Ambato," this issue is poorly studied at the regional level and is intended to determine the influence of the budget autonomy UDT. To achieve this goal, the field was applied by developing surveys to all staff working in the Decentralized Unit Terminals and implementation of a desk study. Accordingly, there could be obtained (quantitative and qualitative) information about the reality of budgetary allocations (budgets) and the level of autonomy that provides GADMA Unit. Obviously, the data obtained it was possible to conduct a thorough analysis of the problem under study and alternative solutions are established. Thus, the hypothesis was tested: the close relationship between the budget and autonomy; further conclusions and recommendations that supported the development of the proposal entitled "Study of economic and financial feasibility of the Decentralized Unit Terminals Canton Ambato" aimed at sustaining economic autonomy as a means to improve the collection of resources (material resources were made, technological, economic and human) in the short and long term and provide transportation services of quality, efficiency and safety to the general public.