Correlación entre el presupuesto por resultados y la gestión gerencial
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Abstract
El objetivo de un Presupuesto por Resultados es mejorar la eficiencia y eficacia del gasto público, utilizando la información de desempeño para la toma de decisiones presupuestarias, es por ello que la investigación tuvo como objetivo determinar la relación entre el presupuesto por resultados y la gestión gerencial en la Municipalidad Distrital de Ascensión. La metodología utilizada fue de nivel descriptivo-correlacional y diseño no experimental-transversal, se empleó la técnica de la encuesta, cuyo cuestionario fue aplicado a los 55 trabajadores nombrados en la Municipalidad Distrital de Ascensión. Los resultados mostraron que la relación entre ambas variables se vincula positiva y significativamente, contando con una intensidad del 79,2% de acuerdo al coeficiente de Spearman, concluyendo que a medida que los presupuestos por resultados sean bien ejecutados, la gestión gerencial de la municipalidad distrital de Ascensión será más eficiente, direccionando los fondos hacia la solución de problemas que incidan el bienestar social.
The objective of a Budget for Results is to improve the efficiency and effectiveness of public spending, using performance information for budgetary decision-making, which is why the research was aimed at determining the relationship between the budget for results and managerial management in the District Municipality of Ascensión. The methodology used was descriptive-correlational and non-experimental-cross-sectional design, using the survey technique, whose questionnaire was applied to 55 workers appointed in the District Municipality of Ascensión. The results showed that the relationship between both variables is positively and significantly related, with an intensity of 79.2% according to Spearman's coefficient, concluding that as the results-based budgets are well executed, the management of the district municipality of Ascensión will be more efficient, directing funds towards the solution of problems that have an impact on social welfare.
The objective of a Budget for Results is to improve the efficiency and effectiveness of public spending, using performance information for budgetary decision-making, which is why the research was aimed at determining the relationship between the budget for results and managerial management in the District Municipality of Ascensión. The methodology used was descriptive-correlational and non-experimental-cross-sectional design, using the survey technique, whose questionnaire was applied to 55 workers appointed in the District Municipality of Ascensión. The results showed that the relationship between both variables is positively and significantly related, with an intensity of 79.2% according to Spearman's coefficient, concluding that as the results-based budgets are well executed, the management of the district municipality of Ascensión will be more efficient, directing funds towards the solution of problems that have an impact on social welfare.
Description
Vol. 4, No. 7
Keywords
Presupuesto por resultados, Gestión gerencial, Gasto público, Toma de decisiones, Asignación y uso de los recursos., Budgeting for results, Management, Public expenditure, Decision-making, Allocation and use of resources., Orçamento por resultados, Gestão, Gastos públicos, Tomada de decisões, Alocação e uso de recursos.