Análisis financiero de la planificación y ejecución del presupuesto de la Escuela Superior Politécnica de Chimborazo, matriz Riobamba en el período 2014 - 2018.

Abstract

The main objective of this research is to carry out the financial analysis of the planning and execution of the budget of the Higher Polytechnic School of Chimborazo, Riobamba headquarters in the period 2014 - 2018, through the application of indices and indicators to measure the level of efficiency, effectiveness and economics of budget management, being fundamental the application of a non-experimental research with a transversal design, under a qualitative and quantitative approach regarding the analysis of the Financial Statements and Budgetary Certificates. For this reason, data collection techniques such as direct observation and structured interview were utilized, resulting in that the largest composition of the institution's assets is noncurrent, its income comes to 88% of state transfers,the wage bill addresses 65% of expenses, the processes of planning are well defined and it was finally determined that the level of efficiency in the execution of the income exceeds 100% which shows that planning was compromised, the efficiency in the execution of the expenses has an increasing trend, reaching 93.02% in 2018, the level efficiency of the execution of income is 74.27% in 2014 with an upward trend that reaches 97.32% in 2018, the efficiency of execution of expenses is 74% and 72% in 2014 - 2015, for the following years, it goes from 80% to 87%, which shows an improvement in the last 3 years analyzed. It is concluded that the reforms applied to the budget are adjusted and notably decrease, in addition to budget execution it is more efficient than effective, therefore, it is recommended to improve planning so that these indicators can provide the best results.