Diseño de indicadores presupuestarios que permita el mejoramiento de la gestión a futuro, mediante la evaluación de ingresos y gastos del Gobierno Autónomo Descentralizado Municipal, cantón Riobamba, periodo 2018-2019.

Abstract

The present research entitled "The budget indicators design that allows the improvement of management in the future, through the evaluation of income and expenses of Autonomous Decentralized Local Government from Riobamba canton during the period 2018-2019" aims to evaluate the management and design indicators in order to improve management. The research has an analytical design by identifying the relation between the variables. It is quantitative because of the budgets are analyzed through financial indicators, a horizontal and vertical analysis are carried out, and the income and expenses are evaluated. The method applied is inductive due to the observation of specific cases in the different accounts of the budget. In addition, the techniques and instruments to collect data were the surveys which were applied to the financial department and the financial analysis with its instrument horizontal and vertical analysis. With these results, it was identified that in 2018, the efficiency collection borrowings and effectiveness in unclassified expense services were in risk. In 2019, the efficiency collection borrowings was under the optimal or acceptable range. As a result, it was not achieved to satisfy what was codified. It is concluded that it is necessary to carry out budget planning taking into consideration the results of the analyses presented, as well as the use of the indicators designed in order to improve management.