Contabilidad y Auditoría

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Subject: search.filters.subject.GOBIERNO AUTÓNOMO DESCENTRALIZADO

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Now showing 1 - 8 of 8
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    Incidencia de los impuestos prediales en los ingresos municipales del Gobierno Autónomo Descentralizado del Cantón Tisaleo durante el período 2016 – 2018
    (2022-03) Granja Martínez, Lorena Nathaly; DT - Gómez Romo, María del Carmen
    El impuesto predial es reconocido a nivel mundial como un financiamiento alternativo para cubrir con los servicios públicos que requiere la población de los gobiernos locales. El Gobierno Autónomo Descentralizado del Cantón Tisaleo aplica un porcentaje fijo de impuesto predial rural, es decir, los que menos tienen pagan igual que los que más tienen. Esta problemática se ha visto en varios Gobiernos Autónomos de la provincia de Tungurahua por lo que la presente investigación contribuirá y servirá como guía para los cantones del sector. La investigación realizada tiene como objetivo determinar la incidencia de los impuestos prediales en los ingresos municipales de Gobierno Autónomo Descentralizado de Tisaleo durante el periodo 2016 a 2018. El desarrollo metodológico será mediante la aplicación de estadística descriptiva, método mixto. En el primer objetivo se analizará los resultados de los estados financieros las cédulas presupuestarias y el presupuesto institucional del Gobierno Autónomo Descentralizado de Tisaleo en los años 2016 a 2018. Los resultados obtenidos permitirán analizar la evolución y variación del cobro del impuesto predial. En el segundo objetivo se evaluará el rendimiento financiero que provocan los impuestos tributarios originados de la recaudación de los impuestos prediales en el periodo indicado, mismo que será medido a través de la aplicación de indicadores de gestión.
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    La planificación financiera y su incidencia en la ejecución presupuestaria del Gobierno Autónomo Descentralizado del Cantón Salcedo
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2019-08) Moreno Cruz, Mónica Elizabeth; DT - Manjarrés Vásquez, Myrian del Rocío
    Llegar a cumplir con las metas, planes y objetivos propuestos es el anhelo de toda institución sea pública o privada. Los Gobiernos Autónomos Descentralizados Municipales disponen de una serie de competencias establecidas en la Constitución, el Código Orgánico de Ordenamiento Territorial Autonomía y Desarrollo entre otros; todas ellas con el fin satisfacer las necesidades y mejorar la calidad de vida de la ciudadanía. El presente proyecto de investigación tiene como finalidad analizar la relación que existe entre la planificación financiera y la ejecución presupuestaria dentro del GAD Municipal del Cantón Salcedo; en primera instancia la investigación analiza independientemente las dos variables de estudio, para luego identificar la actuación de las mismas en conjunto, encontrando de tal manera que el grado en el que se ejecuta el presupuesto no es óptimo debido a que las obras no se realizan en su totalidad como lo planifican. La comprobación de la hipótesis se la realizo a través de los datos que fueron recopilados en el proceso de la investigación.
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    El proceso de contratación pública del Gobierno Autónomo Descentralizado del Municipio de Ambato en la ejecución presupuestaria del año 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-07) León Flores, María Cristina; DT - Barreno Córdova, Carlos Alberto
    The public sector entities are subject to mandatory compliance with the regulations, which establishes parameters and guidelines with the objective that resources are used optimally for the purposes proposed. The Decentralized Autonomous Government of the municipality of Ambato is an entity that receives economic resources from the central government. This is why a study has been carried out on Public Procurement Processes and Budget Execution, in order to define processes and measure the degree of budgetary execution in the Municipality. All public sector agencies manage their budget; especially for the acquisition of goods, services and consultancies, these acquisitions are based on an initial plan that contemplates the movement of the entire fiscal year. Annually the amounts assigned initially are analyzed, affected by the reforms or modifications carried out during the year and these balances compared to what was actually executed or accrued; Thus determining the percentage of compliance with the annual budget; Index that reflects the efficiency and effectiveness of the work carried out during the fiscal year. The budget of the Municipality includes several related budgetary items of which the most representative ones related to the acquisition of goods and services have been taken. The purpose of this study is to analyze the various factors that impede compliance in budget execution and, in turn, to establish conclusions that allow improving the level in the processes of public procurement in the Municipality. Keywords:
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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.
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    La gestión de los recursos económicos y la ejecución de obras en el Gobierno Autónomo Descentralizado Municipio de Cevallos
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-05) Zamora Bonilla, Mayra Cristina; DT - Jiménez Estrella, Patricia Paola
    This case analysis seeks to respond to a problem that has been presented in the Decentralized Autonomous Government Municipality of the Cevallos Canton ie "failure in the Management of Economic Resources and Execution of Works in the Autonomous Government Municipality of Cevallos.", The cause The main reason for presenting this problem is that the works are not efficiently planned and thus the distribution of resources, there are also deficiencies in several processes which causes delays to satisfactorily fulfill the objectives set in the initial planning of the period fiscal. This fact generates nonconformities in the citizenship by what has been realized an identification of processes with possible shortcomings in the times in which they are executed and these are: Elaboration of the Annual Operative Plan, Public Purchases through the Portal and the Payment of Contracts Of Public Works in order to detail activities to be fulfilled and the people in charge of them, this is reflected in a matrix that can be used in a dynamic way to measure compliance in order to help the Decentralized Autonomous Government Municipality of the Canton Cevallos with the execution of the planned works at the beginning of each period, and in this way to satisfy the needs of each sector and its inhabitants based on the objectives of good living set forth in the Constitution of the Republic of Ecuador.
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    La planificación presupuestaria y el desarrollo económico local del cantón Cevallos, año 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Economía, 2017-01) Toledo Avilés, Monserrath Estefanía; DT - Vayas López, Álvaro Hernán
    The purpose of budget planning is to create sound projections for the administration of the budget, as well as to avoid disengagement in its execution. This research project aims to prepare an analysis of budget planning and local economic development in the Cevallos Canton, in order to evaluate the effectiveness in the execution of the public budget. After an exhaustive field study, it was determined that the Municipal GAD with a traditional budget planning, this does not allow efficient results to be developed, as in the case of the fulfillment of the goals that the Municipality proposes annually, with the investigation being Recorded that the extent to which milestones are met is medium. It is necessary for the authorities of the GAD Cevallos to carry out a planning based on a model of Local Economic Development (LED), which is directed towards the good living of the inhabitants, seeking to increase the LED indicators, since, Cevallos canton is going through A process in which the good life of the citizens is paramount.
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    La gestión pública y el presupuesto del Gobierno Autónomo Descentralizado Santiago de Quero
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-05) Núñez Garcés, Vicente Javier; DT - Mera Bozano, Edgar Fabián
    The development of this work will improve the income of self-management of GAD Municipal Santiago de Quero, and also provides a significant contribution towards meeting the target eight five goal of the National Plan for Good Living which empowers the tax system to improve the regulatory capacity and management at various levels of government as part of a tax administration of excellence promoting sustainable development and equitable distribution of resources and wealth to access the Good Life, ordering that the economic system is social solidarity, establishing mechanisms municipal GAD to strengthen the exercise of their powers, in order to increase their capacity for fiscal management by the progressive increase in the tax structure, it should optimize the coverage and enforcement of tax incentives as instruments of support and strengthening to consolidate a culture tax and tax inclusive putting the human being over capital, which will consolidate the changes that Ecuadorian citizens crave, as well as my professional development. Research has helped to achieve compliance with the general objective of this work: "Determining the impact that governance is the government budget deficit Autonomous Decentralized Santiago de Quero". The implementation of the proposal presented in this work will facilitate the increase in income of self-management, under the Municipal autonomous governments of Ecuador within the framework of its powers and in exercising their legal capacity should increase their production capacity 25%, assuming the competencies established in the Organic Code of Territorial Organization, Autonomy and Decentralization (COOTAD), all of which must be fully implemented until 2017 and under the guidance of the National Skills Council (CNC) and so reduce debt obtained with the State Bank (BDE). The resolution of the problem is possible through the collaboration of municipal officials and institutions that provide support by implementing tax strategies proposed as interagency cooperation agreements, the same that will contribute to increasing revenue collection and simultaneously decrease self percentage of nonperforming loans that by the year 2013 is 31.8%.
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    La administración presupuestaria como herramienta gerencial y su influencia en la toma de decisiones en el GAD Municipal de Mocha
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera, 2015-04) Silva Castro, Gabriel Fernando; DT - Guamanquispe Toasa, Carmen Alicia