Evaluación de la asignación de recursos de inversión y su impacto en la ejecución presupuestaria de la Escuela Superior Politécnica de Chimborazo, durante los años fiscales 2016-2020.

Abstract

The aim of this research is to evaluate the allocation of investment resources and its impact on the budget execution of the Escuela Superior Politécnica de Chimborazo, during the fiscal years 2016-2020, for which the comparison of the investment budget allocations between the Institutions of Higher Education were made, identification of the projects of the Investment Plan of the Escuela Superior Politécnica de Chimborazo, as well as determining the budgetary ceilings and source of financing for the evaluation of the budget execution and finally, through management indicators The efficiency, efficacy and effectiveness of the Investment Plan of the Escuela Superior Politécnica de Chimborazo was valued, the present investigation is non experimental, and it is aligned with a correlational and descriptive investigation because it seeks to evaluate the allocation of investment resources and its impact on the execution budget from a mixed approach, that is; quantitative and qualitative, in my research work it has been possible to obtain the following results, the amount of compensation distributed among the Institutions of Higher Education represented 52.01% of participation, that is, $99,348,845.53, for which 47.99% represented in $91,668,867.25 of a total of $191,017,712.78; Placing the Escuela Superior Politécnica de Chimborazo within the group of six universities and polytechnic schools that received the greatest allocation of resources during the fiscal years 2016-2020, an action plan is proposed for the follow-up and execution of the Investment Plan of the Escuela Superior Politécnica de Chimborazo, which will allow the development of actions and guidelines for continuous improvement in processes according to the budget cycle to meet the parameters of efficiency, effectiveness and effectiveness, in management.