Importancia del presupuesto en la determinación de ingresos y gastos en las instituciones del sector público.

Abstract

The present investigative case has as main objective to know the importance that the Public-Sector Companies have when establishing their budget to cover the needs of the population through the correct financing of their expenses (plans, programs and projects) with the support of information pronounced by different authors in magazines, laws and books. This document was based on bibliographic and documentary type methodology that served to deepen the topic; which, is composed by the introduction in which an explanation of the importance of a budget is described shortly and how it involves the management of the income to finance the expenses, a development conformed by a theoretical framework in relation to the object of study and consequently the conclusions that guide the results of the work. In the paper it is pointed out that the budget is the fundamental instrument that allows predicting the distribution of the resources that will be destined for the expenses and the form of how to obtain the financing to cover the obligations through its application of the budgetary cycle that includes the stages of programming, formulation, approval, execution, evaluation and monitoring, closure and liquidation. The results of the present investigation will allow the entities of the Public Sector to manipulate the financial resources and achieve an effective decision making by being a mediator of control; in addition, to give encouragement to their importance that allows them to manage the achievement of their objectives and goals based on efficiency and effectiveness in operations.