Citas bibligráficas
Farfán, X., Vargas, Y. (2023). El Programa de Incentivos (PI) y su incidencia en la mejora de la Gestión Presupuestal de la Municipalidad Provincial del Cusco en el periodo 2015-2020 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/6272
Farfán, X., Vargas, Y. El Programa de Incentivos (PI) y su incidencia en la mejora de la Gestión Presupuestal de la Municipalidad Provincial del Cusco en el periodo 2015-2020 []. PE: Universidad Andina del Cusco; 2023. https://hdl.handle.net/20.500.12557/6272
@misc{renati/1127935,
title = "El Programa de Incentivos (PI) y su incidencia en la mejora de la Gestión Presupuestal de la Municipalidad Provincial del Cusco en el periodo 2015-2020",
author = "Vargas Prada, Yulissa Fabiola",
publisher = "Universidad Andina del Cusco",
year = "2023"
}
The Incentive Program for the improvement of Municipal Management (PI) is a tool of the Budget for Results that aims to improve the quality of local goods and services, as well as contribute to the efficiency and effectiveness of the execution of expenditure of the municipalities, the investigation was carried out in the Provincial Municipality of Cusco (MPC), where the PI has been applied since 2010, in 2014 it received the highest bonus, however, dissatisfaction was observed on the part of the population Cusco, under this scenario the research sought to analyze the impact of the Incentive Program on the effectiveness of improving budget management in the MPC in the period 2015-2020. The research had a quantitative, non-experimental approach and descriptive-correlational scope, for the analysis the population considered was the 33 Budget Categories related to the PI with a non-probabilistic sampling, Pearson Correlation with reliability index was used for data processing of 95%. The main results were that the MPC was very effective with respect to revenue collection with IEI (PIM) of 0.99, in terms of expenditure execution it was observed that the MPC was ineffective with an average IEG (PIM) of 0.80. The MPC did not achieve the results proposed by the PI, since it only had goal fulfillment of 80% and budget execution of 72%. Likewise, according to the statistical test, it was obtained that the impact of the PI on budget management is positive, considerable and significant, since a “Pearson correlation” of 80.2% was obtained, that is, the greater the fulfillment of PI goals, the greater effectiveness in budget management of the MPC.
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