Evaluación financiera y su incidencia en la gestión presupuestaria de la Empresa Pública Municipal de Agua Potable y Alcantarillado de Palora EPMAPA PAL, del cantón Palora, provincia de Morona Santiago, período 2018

Abstract

The purpose of this research was to evaluate the Financial situation and its impact on the Budgetary Management of the Municipal Public Water and Sewerage company of Palora EPMAPA PAL, of the Palora canton, Morona Santiago province, period 2018 for the diagnosis of the economic situation in the activities carried out and the contribution to the budgetary management for the adequate and opportune decision making. The different research methods, techniques and instruments for data collection were determined based on a survey carried out on the entity’s officials. The results evidenced the need to carry out an evaluation of the financial statements, budgetary status and financial and budgetary management indicators, as well as indicators aimed at fulfilling the mission and vision through the Balanced Scorecard tool.It is recommended to work on the implementation of the suggested matrix that integrates the different perspectives in order ot meet the goals and objectives of the organization and measure compliance with the proposed strategies, in addition to contributing to the decision-making process in a correct and timely manner.