ANÁLISIS COMPARATIVO EN TORNO A LA EJECUCIÓN PRESUPUESTARIA DE LA UNIVERSIDAD TÉCNICA DE MANABÍ ENTRE EL AÑO 2019 Y 2020

Abstract

The purpose of this research was to comparatively analyze the budget allocation and execution at the Technical University of Manabí in 2019 and 2020. The allocations and execution were quantified and evaluated in the years analyzed based on the reports issued by the Ministry of Economy and Finances during the study period to carry out a comparative analysis of the results obtained. The research methodology was non-experimental, qualitative, analytical and bibliographical. As the main technique for data collection, interviews were applied to the main directors and officials of the Technical University of Manabí, rector and financial chief to obtain information from primary sources. The main results found reflect that in 2019 the budget execution of the institution under study was 92.55% and in 2020 it was 88.30%, with personnel expenses as the main item, being the one that demands the greatest economic resources in the sector. establishment. On the other hand, regarding the budget for goods and services, investment in public works, and capital expenditures, a significant reduction is reported, which affected the fulfillment of the plans and programs of the university, due to external factors such as the health crisis caused by the COVID-19 pandemic and the provisions of the Ministry of Economy and Finance, however, in relation to the other higher education institutions, it was constituted as one of those that had the highest execution in the period in question. In conclusion, the efficiency of budget execution is established, the critical knots that its directors faced, especially during 2020, and the strategies that were implemented to achieve the proposed goals