Evaluación presupuestaria a la estación de servicios ESPOCH Gasolinera Politécnica E.P., Riobamba, Chimborazo, período 2021

Abstract

The primary purpose of this research was to conduct a budget evaluation for the “Gasolinera Politécnica E.P”. of ESPOCH in Riobamba, Chimborazo, in 2021. The evaluation aimed to determine efficiency and effectiveness in resource utilization by applying management indicators. The methodology in this research included a qualitative and quantitative approach, starting with an analysis of the company's planned activities and a budget evaluation based on data collection regarding income and expenses executed by the public company. Additionally, techniques and instruments such as an interview with the general manager and a survey administered to the finance and accounting department were essential to gain deeper insight into the current situation of the public company. After this procedure, it was possible to determine that the finance and accounting department employees lacked knowledge about budget compliance values and results. They also lack external strategies to reduce dilemmas for budget compliance. Regarding budget execution, deficiencies were identified in the account of available balances, as the company needed to establish programs or plans to finance them. Similarly, deficiencies were found in the accounts of outstanding receivables, as the recovery of overdue accounts needs to be improved. Finally, it is essential that the general manager establish policies for accounts receivable and develop programs and plans to execute them and generate more income for the public company