Evolución de la situación financiera y presupuestaria de la Universidad Nacional de la Amazonía Peruana periodo 2020-2022

• Autores: Cuadros Orbe, Sheyla Nicole, Piñeiros da Silva, Suelem
• Formato: tesis de grado
• Fecha de Publicación: 2023
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/9831
• Enlace del recurso: https://hdl.handle.net/20.500.12737/9831
• Nivel de acceso: acceso abierto
• Materia: Estados financieros; Análisis financiero; Presupuesto nacional; Ejecución del presupuesto; Finanzas pública; https://purl.org/pe-repo/ocde/ford#5.06.02

The understanding of economic and budgetary results plays an essential function in government administration, since it establishes a solid foundation for decision making and the creation of progress policies with impact. The present study aimed to determine the evolution of the situation. financial and budgetary at the National University of the Peruvian Amazon period 2020-2022, for them a quantitative study of descriptive non-experimental design was developed, the results show that the entity experiences constant growth in its assets, liabilities, equity and income, with increases that range between 1.46% and 45.22% during the period 2020-2022. However, a decrease is observed in costs and expenses, as well as in results, with drops of 1.41% and 52.98%, respectively. This growth in financial resources is reflected in budget evolution, with notable increases in income by financing source, budget allocation by financing source, and budget execution by financing source, ranging from 18.77% to 45.22%. Likewise, a growth is highlighted in the budget allocation by Genérica de Gasto and the budget execution by Genérica de Gasto, with increases of 21.13% and 18.77%, respectively, and the research concludes that the evolution of the financial and budgetary situation presents an increasing evolution. except for the elements of costs and expenses and results.