Trabajos de Titulación - Contabilidad y Auditoría
URI permanente para esta colecciónhttps://dspace.ucacue.edu.ec/handle/ucacue/3
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Ítem Acceso Abierto ¨Incidencia de la contratación pública en La ejecución presupuestaria del sector Eléctrico cuencano en el periodo 2020”(Universidad Católica de Cuenca., 2022) Loja Rodas, Carmen Yolanda; Codero Rios, Lizbeth Estefania; Jaramillo Calle, Carmen Yolanda; 0104556527; 0107618076Currently, the governments of several countries have developed and implemented systems that enable transparency in the management of public sector procurement. In Ecuador in 2008, the Organic Law of the National Public Procurement System was enacted, establishing the National Public Procurement System (SNCP by its Spanish acronym) to regulate procurement procedures for the provision of goods, construction of works, and provision of services required by the State to meet its plans and objectives. This article focuses on establishing the incidence of public procurement in the budget execution of the electricity sector of Cuenca in the period 2020, as a result of the health emergency declared by the World Health Organization, which generated a significant social and economic impact through documentary research, allowing to know the behavior of procurement and its impact on budget execution by comparing periods before and after the pandemic. Methodologically, the study is descriptive and focused on a quantitative approach through different techniques. In conclusion, public procurement has a significant impact on budget execution. Since the electricity sector is strategic, the published and scheduled processes for the year 2020 could not be left unexecuted.