Estrategias de gestión financiera para la elaboración de la proforma presupuestaria del Gobierno Autónomo Descentralizado de la provincia de Chimborazo.

Abstract

This research project focuses on the identification of operational needs from an organizational and financial perspective, through concepts such as budget formulation and preparation in order to design financial management strategies that contribute to an efficient distribution of resources in the preparation of the Pro-forma Budget of the Decentralized Autonomous Government of the Province of Chimborazo; which contributes to the optimization of both human and material resources for its preparation and thus to be able to achieve a budget execution of 100%, guaranteeing compliance with the National Plan for a Lifetime and the Provincial Land Management Plan. The type of research carried out was non-experimental, the methods used were deductive and inductive, which allowed the development of the SWOT Analysis, and prospective with a quali - quant approach, where interviews and surveys were applied to the Directors to verify the study. departments of the GAD of the Province of Chimborazo, which identify that the weaknesses are generated in the ignorance of the regulations and internal processes that do not allow obtaining relevant results in the preparation of the budget proforma, denoting that the projects are analyzed from a political perspective and not according to the territorial, where to change the current reality Financial Strategies were proposed. It was concluded that it is necessary to properly handle the preparation of the budget proforma, so it is recommended that the highest institutional authority at the beginning of each fiscal year carry out training for all personnel so that they adequately know the public regulations and manuals of procedure to perform, act appropriately and become the guides so that projects and programs are fulfilled according to the planning of predetermined times and budgets, in this way to achieve an adequate management of the institution and that the economic resources are properly executed throughout the provincial constituency.