Bibliographic citations
Cappillo, S., Estrella, M. (2021). El presupuesto por resultados en la ejecución del gasto de la Municipalidad distrital de Morales periodo 2012 - 2016 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4511
Cappillo, S., Estrella, M. El presupuesto por resultados en la ejecución del gasto de la Municipalidad distrital de Morales periodo 2012 - 2016 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/4511
@misc{renati/1055560,
title = "El presupuesto por resultados en la ejecución del gasto de la Municipalidad distrital de Morales periodo 2012 - 2016",
author = "Estrella Pinedo, Milagros Olinda",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
The present research work entitled "The Budget by Results in the execution of the expenditure of the Morales district municipality period 2012-2016", carried out within the geographic area of the District of Morales, Province and Region San Martin, presents as a main research objective, to determine the influence of the budget by Results in the execution of the municipal expenditure in the determined period of time. This will allow to analyze how performance budgeting influences the execution of municipal spending, as well as to determine the importance of a good budgetary schedule that allows for an efficient and effective execution of spending in benefit of the population. According to the regulations issued by the Ministry of Economy and Finance, the PfP is a public management strategy that allows to link the allocation of budgetary resources to goods and services (products) and results in benefit of the population, with the characteristic of allowing these to be measurable. To achieve this, public entities must be committed, define those responsible, generate information, and be accountable. Since its application by Peruvian municipalities, a more efficient and effective use of public resources is being achieved: public spending is prioritized in the provision of products (goods and services) that, according to evidence, contribute to the achievement of results linked to the welfare of the population. The application of a correct budget management in the district of Morales will allow the available resources to be allocated in a transparent, efficient and rational way for the benefit of the population. In the final part of the research, the results obtained are presented, describing that the application of the results-based budgeting methodology in the execution of expenditures contributes to the improvement of the levels of execution of expenditures in the District Municipality of Morales during the determined period.
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