Análisis del presupuesto institucional del gobierno autónomo descentralizado del Cantón El Carmen y su incidencia en la toma de decisiones período de estudio 2022-2023.

Abstract

In Ecuador, decentralized autonomous governments prepare territorial development plans with indicators to evaluate their performance. In this context, a financial analysis of the budget of the Decentralized Autonomous Government (GAD) of the Canton El Carmen for the years 2022-2023 was carried out. The analysis used a mixed qualitative and quantitative approach, using inductive and deductive methods, and techniques such as interviews and surveys. This research will focus on analyzing the institutional budget of the decentralized autonomous government of the Canton El Carmen and its impact on decision-making during the study period 2022-2023. Its field will focus on examining how the institutional budget of the decentralized autonomous government of the Canton El Carmen influences the decisions made by the institution during the forementioned periods. It was evaluated how the structure and management of the budget affect the capacity of the GAD to make strategic decisions. In 2022, the dependency indicator showed a value of 0.68, indicating that 68% of GAD income came from transfers from the Central Government. In 2023, dependency increased to 1.13. The financial self-sufficiency indicator for 2022 was 1.68%. In 2023, this indicator decreased to 1.07, covering 107% of expenses.