Evaluación presupuestaria a la gestión del Cuerpo de Bomberos del cantón Santa Clara, provincia de Pastaza, período 2013-2014

Abstract

This research is called “budget to the management of the Fire Department of the Canton Santa Clara, Pastaza Province , Evaluation Period 2013-2014", It was elaborated taking into account both general and specific objectives which are: make a budgetary assessment to the management of the Fire Department of the Canton Santa Clara, in the period 2013-2014 to improve the financial economic management, based on the theoretical basis concerning budgetary evaluation and budgetary control , application of methods and techniques and raise of conclusions and recommendations. The research was developed according to the methods and techniques proposals which are: analytic- synthetic, inductive -deductive, as a technique observation and interview were applied, in order to collect information necessary for the development of research. Also efficiency index, solvency and financial autonomy were applied to assess the economic reality and the behavior of the entity, beyond the purely accounting and financial laws. As a result of research work concludes that in the Fire Department Santa Clara Canton no budget assessments are made, therefore they do not run in full the budget. It is recommended that periodic assessments to the budget, as these will allow to monitor progress of the implementation of the budget and perhaps take the necessary measures to ensure full compliance.