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Sáenz, W., Conza, K. (2020). Gasto público y competencias del Gobierno Regional del Cusco, período 2015-2018 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/4130
Sáenz, W., Conza, K. Gasto público y competencias del Gobierno Regional del Cusco, período 2015-2018 []. PE: Universidad Andina del Cusco; 2020. https://hdl.handle.net/20.500.12557/4130
@misc{renati/959333,
title = "Gasto público y competencias del Gobierno Regional del Cusco, período 2015-2018",
author = "Conza Ortiz, Kimberly Deysi",
publisher = "Universidad Andina del Cusco",
year = "2020"
}
Título: Gasto público y competencias del Gobierno Regional del Cusco, período 2015-2018
Asesor(es): Porcel Guzmán, Nery
Palabras clave: Gasto público; Competencias; Gasto corriente; Gasto de capital; Servicio de deuda
Campo OCDE: https://purl.org/pe-repo/ocde/ford#5.02.04
Fecha de publicación: 23-nov-2020
Institución: Universidad Andina del Cusco
Resumen: El presente trabajo de investigación intitulado: “Gasto Público y competencias del
Gobierno Regional del Cusco, periodo 2015-2018”, cuyo objetivo principal del presente
estudio es Identificar la situación del Gasto Público y las competencias del Gobierno
Regional Cusco, periodo 2015-2018.
El Gobierno Regional del Cusco es el ente público encargado de atender las
necesidades de la población e impulsar su desarrollo. Para ello, orienta el gasto a ejecutar
proyectos en agropecuaria, educación, salud y transporte.
Con este propósito, se llevó a cabo la presente investigación de tipo descriptivo y de
diseño no experimental, analizando el gasto público del gobierno regional del Cusco, el cual
está distribuido en tres categorías: gasto corriente, gasto de capital y servicio de deuda.
Referente al gasto corriente del 2015 al 2018, que es el que concentra la mayor
erogación de recursos con un presupuesto total de S/4,339,196,973 los cuales han sido
destinados en su mayoría en remuneraciones y obligaciones sociales al igual que en bienes
y servicios.
Referente al gasto de capital del 2015 al 2018 se ha asignado un presupuesto total de
S/871, 415,700 los cuales han sido destinados en realizar obras, proyectos y programas en
sus competencias: agropecuario, educación, salud y transporte.
Referente al servicio de la deuda del 2015 al 2018 se ha realizado gasto total
equivalente a S/81, 288,040 destinado a la amortización de la deuda.
En la presente investigación se ha llegado a la conclusión: el Gobierno Regional del
Cusco en el gasto corriente gasta más en personal y obligaciones sociales al igual que en
bienes y servicios; en el gasto de capital se gasta en programas y proyectos que benefician a
la población y en el servicio de deuda se gasta más en pagar la amortización de las deudas
contraídas.
This research entitled: “Public Expenditure and competences of the Regional Government of Cusco, period 2015-2018“, whose main objective is to identify the situation of Public Expenditure and competences of the Regional Government of Cusco, period 20152018. The Regional Government of Cusco is the public entity responsible for meeting the needs of the population and promoting its development. To this end, it directs spending to implement projects in agriculture, education, health and transport. For this purpose, this descriptive and non-experimental design research was carried out, analyzing the public expenditure of the regional government of Cusco, which is distributed in three categories: current expenditure, capital expenditure and debt service. It refers to the current expenditure from 2015 to 2018, which is the one that concentrates the largest expenditure of resources with a total budget of S/4,339,196,973, most of which has been allocated to salaries and social obligations as well as to goods and services. With respect to capital spending from 2015 to 2018, a total budget of S/871, 415,700 has been allocated to carrying out works, projects and programs in the areas of agriculture, education, health and transportation. Regarding the debt service from 2015 to 2018, a total expenditure equivalent to S/81, 288,040 has been destined to the amortization of the debt. The present investigation has concluded that the Regional Government of Cusco: spends more on current expenditure on personnel and social obligations as well as on goods and services; capital expenditure is spent on programs and projects that benefit the population; and debt service is spent more on paying off debts incurred.
This research entitled: “Public Expenditure and competences of the Regional Government of Cusco, period 2015-2018“, whose main objective is to identify the situation of Public Expenditure and competences of the Regional Government of Cusco, period 20152018. The Regional Government of Cusco is the public entity responsible for meeting the needs of the population and promoting its development. To this end, it directs spending to implement projects in agriculture, education, health and transport. For this purpose, this descriptive and non-experimental design research was carried out, analyzing the public expenditure of the regional government of Cusco, which is distributed in three categories: current expenditure, capital expenditure and debt service. It refers to the current expenditure from 2015 to 2018, which is the one that concentrates the largest expenditure of resources with a total budget of S/4,339,196,973, most of which has been allocated to salaries and social obligations as well as to goods and services. With respect to capital spending from 2015 to 2018, a total budget of S/871, 415,700 has been allocated to carrying out works, projects and programs in the areas of agriculture, education, health and transportation. Regarding the debt service from 2015 to 2018, a total expenditure equivalent to S/81, 288,040 has been destined to the amortization of the debt. The present investigation has concluded that the Regional Government of Cusco: spends more on current expenditure on personnel and social obligations as well as on goods and services; capital expenditure is spent on programs and projects that benefit the population; and debt service is spent more on paying off debts incurred.
Enlace al repositorio: https://hdl.handle.net/20.500.12557/4130
Disciplina académico-profesional: Contabilidad
Institución que otorga el grado o título: Universidad Andina del Cusco. Facultad de Ciencias Económicas, Administrativas y Contables
Grado o título: Contador Público
Jurado: Philco Prado, Fernando; Gamarra Villanueva, Wilfredo; Ccachainca Mendoza, Elias; Sologuren Carrasco, Julia Rita
Fecha de registro: 11-oct-2021
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