Evaluación de la gestión del presupuesto y su incidencia en la información financiera de la Fundación Municipal Turismo para Cuenca durante el periodo 2013-2015

Abstract

The present research has as general objective to carry out the evaluation of the Management of the Budget and its Incidence in the Financial Information of the Fundación Municipal Turismo para Cuenca, during the Period 2013- 2015. To achieve this objective, the study was broken down into four chapters, beginning with the characterization of the entity, its history, regulations and general data in Chapter 1. The study continues in Chapter 2 with the analysis of the main theories that would support the investigation, as well as the legal regulation of the budget. In general, the public budget, the budget cycle and the main indicators for its evaluation were discussed. In Chapter 3 was made the evaluation of the budgetary management, analyzing the budget execution in the period 2013 - 2015 as well as the results of the main management indicators, evidencing an increase in the execution of the planned incomes and with this the increase of the current saving, indicating the high dependence of the transfers of the municipality of Cuenca. The research ends with the conclusions and recommendations for the Fundación Municipal Turismo para Cuenca.