This research has been developed based on the importance of the Concerted Development Plan in the management of local governments, since it sets out the most relevant objectives of a municipality, setting the policies and strategies to achieve them. This study was carried out from the perspective of a descriptive analysis of the current situation in the Kosñipata district, Paucartambo province, Cusco region, mainly focused on the degree of execution of the municipal budget carried out during the last ten years, with the aim of crystallize how the budget has been invested annually in projects assigned to the District Municipality of Kosñipata. In addition, this analysis led to determine the need to implement in the district of Kosñipata a strategic management instrument, specifically, a Local Concerted Development Plan. The research that was carried out is descriptive, purposeful and b...