BUDGET PLANNING AND ITS IMPACT ON THE STRATEGIC OBJECTIVES OF THE MEMBRILLAL PARISH GAD

Abstract

DOI: https://doi.org/10.46296/yc.v9i16.0584

This research addresses budget planning and its impact on the achievement of the strategic objectives of the Decentralized Autonomous Government (GAD) of the Membrillal Parish. In a context where efficiency in the management of public resources is fundamental, this thesis explores how budget planning can influence the GAD's ability to meet its local development goals. The study begins with a comprehensive review of the concept of budget planning, highlighting the principles and stages of the process that allow for effective allocation of resources. The theoretical framework that supports the importance of aligning the budget with strategic objectives is analyzed, as well as the challenges and opportunities that GADs face in the execution of their financial plans. Through a detailed analysis of the Membrillal Parish, the budget planning processes implemented are examined and their impact on the achievement of the parish's strategic objectives is evaluated. The research uses a combination of qualitative and quantitative methods to collect data and evaluate the real impact of budget planning on the effectiveness of local management. The results indicate that adequate and well-executed budget planning contributes significantly to the achievement of the GAD's strategic objectives, but they are not met and executed according to local needs and do not improve transparency and accountability. However, areas for improvement are also identified, such as the need for greater citizen participation and better adaptation to changes in the economic environment.

Keywords: Budget planning, effectiveness, processes, administration, strategic objectives, resources.