Trabajos de Titulación - Sede Azogues - Contabilidad y Auditoría
URI permanente para esta colecciónhttps://dspace.ucacue.edu.ec/handle/ucacue/79
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Examinando Trabajos de Titulación - Sede Azogues - Contabilidad y Auditoría por Asesores "Villarreal Cherrez , Tania Maricela"
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Ítem Acceso Abierto Análisis de la inversión pública municipal: Azogues, Biblián y Déleg, período 2017-2022(Universidad Católica de Cuenca., 2024) Fernández Tenemaza, Segundo Guillermo; Villarreal Cherrez , Tania Maricela; 0605012111This study analyzes public investment management in the cantons of Biblián, Déleg, and Azogues between 2017 and 2022, aiming to evaluate the allocation and execution of public resources to improve community services. A mixed methodology was employed, using quantitative and qualitative analysis. Secondary data was collected from management reports and municipal budgets, complemented by interviews with municipal officials and key civil society stakeholders to understand their perception of public investment. The data was analyzed to identify patterns in budget allocation and assess the efficiency of execution. The results indicated that 70% of the entities prioritized the budget programming of public investment, and 90% implemented policies for its execution, although only 66% complied with current regulations. Of the total resources, 70% was allocated to improving public services and 30% to other expenses. However, challenges remained, such as efficiency in execution and clientelist practices in some cases. Budget execution averaged 74.77% in Biblián and Déleg, while in Azogues, it was 58.58%. Despite conducting budget evaluations, only two entities implemented corrective actions to improve management. The research underscores the importance of strengthening strategic planning and the efficient execution of investment projects, prioritizing the population's needs to maximize the positive impact of public investment on local development and improve the quality of life. Keywords: Management, Indicators, Strategic Planning, Budget
