Análisis del proceso de evaluación y control de gestión de planificación financiera y su incidencia en la ejecución presupuestaria de la Universidad Nacional de Chimborazo, período 2019-2020.

Abstract

The objective of this research was to analyze the process of evaluation and management control of financial planning, and its impact on the budget execution of the National University of Chimborazo, period 2019-2020, through the application of a survey to the personnel of the Financial Department and Planning Department, as well as the analysis of budget execution of the aforementioned periods, of the entity budget information. The investigation had qualitative and quantitative approaches, descriptive and analytical design, using scientific, deductive, comparative, analytical, synthetic methods, with a descriptive scope, using data collection instruments such as the questionnaire and analysis of the certificates budget through the answers of the survey, a diagnosis of the process of evaluation and management control of the financial planning that the institution carries out with the purpose to determine the existence of critical factors, which are related to the way where the process is executed, it prevents 100% in its accrual; while the analysis correlation analysis of budget execution made it possible to verify that in 2019 the institution maintained an allocation higher than that of the year 2020 and despite this, the percentage of execution decreased, the expense group with the highest allocation and execution is 510000 personnel expenses. There is a need for an improvement plan that allows greater control to each of the units administrative and academic with budget allocation, to verify compliance with its activities, otherwise corrective actions are taken by optimizing resources, contributing in this way to raising the percentage of execution, in the different spending groups to 510000 personnel expenses and minimizing the loss of resources by not executing them.