Optimización de la gestión presupuestaria y eficiencia operativa en el Distritio Educativo de Logroño.

Abstract

The present research was conducted with the aim of analyzing the budget planning and execution of the Education District of Logroño in the Morona Santiago´s province, Ecuador, and proposing strategies to improve budget management and operational efficiency, through the identification of opportunities for improvement that contribute to the proper use of financial resources. To this end, a mixed-methods research approach was applied, characterized by exploratory, descriptive, and correlational designs. Ten surveys were administered to officials related to the financial area, which allowed for measuring the degree of perception regarding the study variables. Additionally, surveys were conducted with the authorities, providing more effective insights into the district's budget planning and execution processes. Among the main findings, it stands out that, overall, the district has demonstrated adequate budget management by nearly fully meeting the allocations, reflecting solid planning and control in the main expenditure groups. On the other hand, statistical analysis reveals that, on average, operational efficiency tends to be higher than financial management, indicating that the Logroño Education District performs better operationally compared to its financial management capacity. Furthermore, the correlation analysis suggests a strong positive correlation between financial management and operational efficiency.