Elaboración de indicadores de gestión, para evaluar la ejecución presupuestaria de la dirección distrital del MTOP de El Oro, 2019.

Abstract

The public resources delivered by the central government to the entities that are part of it, must be administered with responsibility, thoroughness, legality and transparency, for which reason it is necessary to carry out an evaluation of the use of these economic resources, for the knowledge of the citizens in general, who become the main overseers, and by constitutional right controllers of the good use of public economic values, that is why government institutions must have tools that allow timely evaluation of the institutional management of monetary resources, as in turn allow the fulfillment of the objectives and goals of an entity. The management indicators constitute a tool that is easy to use and apply in whatever field they are used; In this work, they were prepared to measure the management of budget execution, the results of which are reflected in the structured scorecard, to graph and objectively and clearly visualize the results obtained, in terms of goals and objectives achieved, for the adequate taking decision of the relevant authority. The objectives of this research work is to measure the effectiveness of the budget, calculate budget efficiency, diagnose the economy in the use of economic resources, examine solvency, correlating these variables with the institutional POA. The applied methods are analytical-synthetic, inductive-deductive, abstraction-concretion, as well as for the collection of necessary information; For the elaboration of the management indicators, an interview was applied to the officials of the financial department and a documentary guide or document study guide was used for the compendium of financial information used in each of the indicators elaborated. Through this research, several budget indicators were built, which allow measuring efficiency, effectiveness, quality and economy, as well as financial indicators were applied to determine solvency, financing and workforce.