Análisis de la ejecución presupuestaria de la Cooperativa de Transporte Macas Ltda. año 2013 – 2014

Abstract

The following investigation is a “Budget Analysis of the Macas Transport Union, year 2013-1014”, for an optimal fulfillment of the general objective. It has been determined: to diagnose the implementation of general and specific legal and regulatory provisions established in relation to budgetary management. The second objective was to evaluate the budgetary control system to determine what corrective actions should be taken, achieving compliance by means of the use of mathematical calculations in order to determine the percentage to increased in each account of income and expenses, thus elaborating the Budget 2013-2014 for the entity. With the analysis made, it was possible to show that in the Macas Transport Union, despite an annual budget, it is not reflected in the same way correct planning of activities and correct allocation of the necessary resources for its execution, so for future planning the effective participation of managers and employees. Is recommended in order to gather suggestions and needs of each one of them, and thus contribute to optimal financial management.