Evaluación a la ejecución presupuestaria del gasto de personal en la Universidad Nacional de Chimborazo Periodo 2015-2020, implementando indicadores financieros para toma de decisiones.

Abstract

The present research work with the name of Evaluation of the budget execution of personnel expenditure at the Universidad Nacional de Chimborazo period 2015-2020, implementing financial indicators for decision making, had the objective of determining the budget execution of personnel expenditure at the National University of Chimborazo for the period 2015-2020, applying budgetary indicators for decision-making and to subsequently improve the results of its execution, the methodology used in the preparation of this work, the following studies were used: exploratory . , descriptive and classificational: this type of research discovered the degree of relationship or association that exists between two or more concepts, categories or variables in a specific context, a classification study was also carried out, by evaluating the degree of relationship between two or more variables, measuring each of them (which may be correlated) and then quantifying and testing the relationship. This evaluation is supported by the testing hypothesis. The main application of correlational research is to understand how a concept or variable behaves when it comes to the behavior of other related variables. That is, when it comes to predicting the estimated value of a set of individuals or a score on a variable based on its value on the variable. This study analyzed the independent variable: how an incomplete annual operating plan affects the dependent variable: poor budget execution. In this context of the results obtained, it was possible to verify that in each study period efficient execution was reflected since, on average of the study period, 97.60% in execution efficiency was achieved in the area of personnel expenses of the Universidad Nacional de Chimborazo for the period 2015-2020.