Evaluación financiera de la capacidad administrativa y el desempeño económico del Gobierno Autónomo Descentralizado Municipal del cantón Riobamba período 2014 – 2016.

Abstract

The objective of the research was to establish the financial evaluation of the administrative capacity and economic performance of the Municipal Government of Riobamba canton in the 2014-2016 period, in order to strategies that will improve the distribution of public expenditure. The methodology of the research was predominantly descriptive, with a correlational scope, cross-sectional design. It was also defined as quantitative since it used a research instrument - economic management and personnel reports - interpreted through numerical magnitudes treated with financial tools and statistics, which it only measured the degree of relationship between the economic performance (dependent) and administrative capacity (independent) variables, through the general regression model. A comparative study was made of the financial and personnel documentation (unit of analysis) corresponding to the period between 2014 and 2016, so the sample corresponds to the population because it is a specific case study corresponding to the economic and financial performance of the Municipal government. The results of the quantitative analysis proved that there is a significant relationship between the Economic Performance and the Municipal Administrative Capacity, explained by a Pearson coefficient of 0.985, because the greater development of municipal regulation, the degree of training to servers and financial autonomy, the higher the performance economic development in the GADM of the Riobamba canton. It was concluded that the criteria and indicators allowed to measure the administrative capacity and the economic performance of the municipal agency, likewise, it was provided with financial strategies for the programming cycle of municipal public expenditure. It is recommended to implement within a municipal entity the application of criteria that measure and evaluate the level of indebtedness, obtaining income related to autonomous financing, efficiency in collection and financial capacity.