Bibliographic citations
Pimentel, R., (2017). Limitantes en la ejecución presupuestaria de gasto en los programas presupuestales de la Dirección Zonal Agrorural Cusco, periodo 2016. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/1558
Pimentel, R., Limitantes en la ejecución presupuestaria de gasto en los programas presupuestales de la Dirección Zonal Agrorural Cusco, periodo 2016. [Tesis]. : Universidad Andina del Cusco; 2017. https://hdl.handle.net/20.500.12557/1558
@misc{renati/22220,
title = "Limitantes en la ejecución presupuestaria de gasto en los programas presupuestales de la Dirección Zonal Agrorural Cusco, periodo 2016.",
author = "Pimentel Flores, Rosario",
publisher = "Universidad Andina del Cusco",
year = "2017"
}
The present research work entitled “LIMITANTES EN LA EJECUCION RESUPUESTARIA DE GASTO EN LOS PROGRAMAS PRESUPUESTALES DE LA DIRECCION ZONAL AGRORURAL CUSCO, PERIODO 2016” has the objective of identufying the limitations in the budgetary execution of expenditure of its dimensions of Credit Certification Budgeting , Commitment, Accrued and Turned. To achieve the objectives proposed in the research, the internal documents on expenditure execution were reviewed, both the goals and objectives of the Institution under study, the flow of the documentation process among others, and the bibliography were revised as well as texts, theses, works presented to the university. According to the questionnaire, there are limitations in the budgetary execution of spending in the Budget Programs in terms of funds transfers, requirements and documentary processing, which does not allow meeting the goals and objectives of the Institution. Consequently, the AGRORURAL Cusco Zonal Directorate, since it does not have efficient mechanisms for the execution of the Budget, must carry out internal implementations.
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