Modelo de gestión para la ejecución presupuestaria óptima en la contratación pública de CNEL EP

The research work "Management model for optimal budget execution in the public procurement of CNEL EP", defined as general research objective the formulation of a management model based on the Balanced Scorecard for the strategic public company Corporación Nacional de Electricidad CNEL EP...

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Detalles Bibliográficos
Autor: Borbor Castro, Silvia Narcisa
Tipo de recurso: tesis de maestría
Estado:Versión publicada
Fecha de publicación:2021
País:Ecuador
Institución:Universidad Laica Vicente Rocafuerte
Repositorio:Repositorio Universidad Laica Vicente Rocafuerte
Idioma:español
OAI Identifier:oai:localhost:44000/4367
Acceso en línea:http://repositorio.ulvr.edu.ec/handle/44000/4367
Access Level:acceso abierto
Palabra clave:Presupuesto
Contratación
Empresa pública
Contabilidad
Descripción
Sumario:The research work "Management model for optimal budget execution in the public procurement of CNEL EP", defined as general research objective the formulation of a management model based on the Balanced Scorecard for the strategic public company Corporación Nacional de Electricidad CNEL EP Unidad de Negocio Santa Elena so that it can develop the stages of the budget process in an aligned and coherent manner with the institution. Given that there are problems in the execution of the Annual Contracting Plan (PAC), the Annual Operating Plan (POA) and the Budget execution of operating and investment resources, a situation that has a significant impact on meeting the needs of CNEL EP's internal and external customers. A mixed research approach was applied: qualitative and quantitative…………..