Análisis financiero y presupuestario del Gobierno Autónomo Descentralizado parroquial rural Santiago de Calpi, cantón Riobamba, período 2020

Abstract

This research work called Financial and Budgetary Analysis of the Decentralized Autonomous Rural Parochial Government of Santiago de Calpi, Canton Riobamba, Period 2020, aimed to carry out the financial analysis correspondingly the horizontal and vertical analysis, and its budgetary study on the execution and compliance through the indicators´ application that allow the measurement of efficiency and effectiveness for optimal decision making. Therefore, we use the deductive and inductive methods, with research techniques such as observation, questionnaires and surveys that allowed establishing different problems for the analysis development of assets, liabilities and equity as well as income and expenses. In addition to the corresponding study of the state of budget execution with their respective schedules, and the approval that the institution is complying with the requirements for the presentation of financial statements to the Finance Ministry. Since the highest authorities and accountants are obliged to prepare and present the correct format in the time and form determined by authorities to avoid the corresponding penalties, thus strengthening all the mechanisms of contribution and planning for the nonstop objectives and goals improvement in the future to satisfy the community needs and to comply with all its responsibilities as public entities