Evaluación de la ejecución presupuestaria en la Dirección Distrital 22D02 Orellana-Loreto-Salud Pública del cantón Francisco de Orellana, provincia de Orellana, periodo 2015

Abstract

This research aims the assessment of budgetary execution in the District Health Directorate 22D02 Orellana- Loreto which belongs to the Ministry of Public Health in San Francisco de Orellana canton Orellana province during 2015, to measure in the level of efficiency and effectiveness use of resources. The research began with the identification of the institutional problems, through the application of interviews, surveys and analysis for the current situation, which allowed to gather important data for the implementation of the proposal, then it was possible to define the arrangement under which was developed by using the inductive, deductive method, field research and bibliographical. It was determined the sample to be applied in the gathering of information. In the addition of the evaluation of the budget through the application of performance indicators that allow measuring the level of fulfillment of the expected objectives, that is to say, comparing the real results obtained with the likely results; Efficiency indicators that allow reaching determine the outcome of meeting the goals; in terms of quantity, quality and timeliness of goods and/ or services produced; Indi participation measure the label of appropriate use of resources at the lowest possible cost in relation to the programs of the entity and expenditure rates that measure the level of fulfillment with the budgeted and executed, thus, thanks for the reaching results it was possible to conclude that the institution does not meet all the scheduled activities as well as all the phases of budged cycle, besides it does not have the full implementation of this efficiency and effectiveness.