Análisis financiero del programa bienestar animal de la muy ilustre Municipalidad de Guayaquil
Fecha
2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El análisis financiero es uno de los mecanismos ingenieriles que ofrece soluciones a las instituciones públicas y privadas a través de la gestión presupuestaria, motivo por el cual se planteó el objetivo de desarrollar estrategias financieras para fortalecer el Programa de Bienestar Animal de la Muy Ilustre Municipalidad de la ciudad de Guayaquil, con el propósito de plantear una propuesta para la obtención de fuentes de financiamiento para su fortalecimiento, utilizando la metodología cuali – cuantitativa, con aplicación de la encuesta a usuarios y entrevista al personal de los Centros de Atención Veterinaria, donde se pudo conocer como hallazgos que el Programa Bienestar Animal adolece de un financiamiento adecuado, porque la alta demanda de pacientes (promedio de 15 mascotas diarias) es superior al limitado aumento del presupuesto, mientras que el primero en mención aumentó del 5% al 19% en el último trimestre, el presupuesto departamental solo incrementó 1%, por ello los usuarios compran afuera algunos medicamentos e insumos médicos, evidenciándose que el 95% del presupuesto del Programa de Bienestar Animal, se destina al pago de sueldos del talento humano, medicamentos e insumos, sin que se pueda ofrecer diversos servicios de diagnóstico clínico o radiológico, ni tampoco vacunación de mascotas. Se propuso como alternativas de financiamiento para el programa Bienestar Animal, la ejecución de un evento Teletón y la venta de bienes improductivos para que incrementen el presupuesto y tengan mayores recursos para hacer frente a las necesidades de la ciudadanía y de sus mascotas.
Financial analysis is one of the engineering mechanisms that offers solutions to public and private institutions through budget management, which is why the objective was to develop financial strategies to strengthen the Animal Welfare Program of the Very Illustrious Municipality of the city of Guayaquil, with the purpose of proposing a proposal for obtaining sources of financing for its strengthening, using the qualitative and quantitative methodology, with application of the survey to users and interviewing the staff of the Veterinary Care Centers, where was able to find out that the Animal Welfare Program suffers from adequate funding, since the high demand for patients (an average of 15 pets per day) is higher than the limited budget increase, while the first one increased from 5% to 19% in In the last quarter, the departmental budget increased only 1%, or users buy out some medicines and medical supplies, evidencing that 95% of the budget of the Animal Welfare Program, is intended for the payment of salaries of human talent, medicines and supplies, without the possibility of offering various clinical or radiological diagnosis services , nor vaccination of pets. It was proposed as alternative financing for the Animal Welfare program, the execution of a Telethon event and the sale of unproductive goods to increase the budget and have greater resources to meet the needs of citizens and their pets.
Financial analysis is one of the engineering mechanisms that offers solutions to public and private institutions through budget management, which is why the objective was to develop financial strategies to strengthen the Animal Welfare Program of the Very Illustrious Municipality of the city of Guayaquil, with the purpose of proposing a proposal for obtaining sources of financing for its strengthening, using the qualitative and quantitative methodology, with application of the survey to users and interviewing the staff of the Veterinary Care Centers, where was able to find out that the Animal Welfare Program suffers from adequate funding, since the high demand for patients (an average of 15 pets per day) is higher than the limited budget increase, while the first one increased from 5% to 19% in In the last quarter, the departmental budget increased only 1%, or users buy out some medicines and medical supplies, evidencing that 95% of the budget of the Animal Welfare Program, is intended for the payment of salaries of human talent, medicines and supplies, without the possibility of offering various clinical or radiological diagnosis services , nor vaccination of pets. It was proposed as alternative financing for the Animal Welfare program, the execution of a Telethon event and the sale of unproductive goods to increase the budget and have greater resources to meet the needs of citizens and their pets.
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Palabras clave
ANÁLISIS, FINANCIERO, PRESUPUESTO, BIENESTAR ANIMAL