Evaluación a la planificación presupuestaria de la Escuela Superior Politécnica de Chimborazo de la ciudad de Riobamba, provincia de Chimborazo, año 2014

Abstract

The purpose of the following research is to evaluate the Budget Planning of Escuela Superior Politecnica de Chimborazo located in Riobamba, Chimborazo province during 2014 in order to get the necessary evidences which contribute to the performance improvement and decision making. For the development of the budget evaluation it is necessary to carry out surveys and interviews which allowed having a wide and clear view about the budget planning. Then it was necessary to apply the income and expenses budget indicators which permitted to carry out a general analysis about the institutional budget compliance. The results of the research determined that the budget compliance. The results of the research determined that the budget planning was not totally accomplished, thus it is recommended to provide permanent reports about the budget accomplishment, so that the balances are available to let the personnel in charge know about the management and processes accomplishment. On the other hand it shows how important it is to carry out a budget evaluation in order to make right decisions which contribute to the development of ESPOCH.