Diseño de estrategias en el proceso de ejecución presupuestaria para la Cooperativa de Ahorro y Crédito Riobamba Ltda., en la ciudad de Riobamba, provincia de Chimborazo

Abstract

The present research has the aim to “Strategies design in the budget execution process for the Association of savings and credits Riobamba Ltda. In the city of Riobamba, Chimborazo province”, the analysis of the budget process has an essential character in the execution stage of the Budget Entity, owing to which are expressed in the same legibly way its strategic addressing, allowing to evaluate the results with the degree of effectiveness and efficiency, which has the budget to the satisfaction of its members, considering that the Budget Evaluation is the set of analytics process to determine its incidence in the achievement of the institutional goals. The strategy design it was developed based on planning, successful, timely budget making decision, composed of financial indicators and procedures more agile in the design and the execution of the budget having as a purpose to strengthen the Administrative management. It was recommended which it should be associated with existing regulations and policies for the decision making. Each member should be aware that is a fundamental part in achieving in the institutional goals, to measure their performance level of efficiency and effectiveness. Perform sequentially the monitoring of customer satisfaction where it shown the making decisions wise and appropriate way.