Finanzas y Gestion Publica Indicadores Financieros y de Gestion

 

Glkgdmkjr`s `strmtçbgdjs k` b`stgôl, kgmpjsgtgvm = HGLMLVMT YPONGDM W B@T[GÔL CM_GJ CJL[JWM BJC@V Cmbgst`r `l Hglmldg`rjs Mkcglgstrmdgôl Mkcglgstrmdgô l Hglmldg`rm Glkgdmkjr`s y k` b`stgôl

=

 

@T[MKJT @T[ MKJT HGLLDG@_JT •

@n r`hn`fj k` nm djltmogngkmk k` ulm `cpr`sm y cu`strml nm `strudturm `djlôcgdm k` çstm. @l njs `stmkjs hglmldg`rjs s` pnmscml nms mdtgvgkmk`s `djlôcgdms qu` s` r`mngzml `l nm `cpr`sm kurmlt` ul k`t`rcglmkj p`rãjkj.

T` djcpjl`l pjr6

Omnmld` B`l`rmn

@stmkj k` r`suntmkj

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OMNMLD@ B@L@_MN T` k`hl` djcj `n kjduc`ltj djltmon` qu` gljrcm md`rdm k` nm sgtumdgôl k` nm `cpr`sm, pr`s`ltmlkj sus k`r`dejs y jongbmdgjl`s, msã djcj su dmpgtmn y r`s`rvms, vmnjrmkjs k` mdu`rkj m njs drgt`rgjs k` djltmogngkmk b`l`rmnc`lt` md`ptmkjs.

4

 

@T[MKJ K@ _@TPN[MKJT Djcpmrm njs glbr`sjs k` nm `cpr`sm djl njs djst`s k` nm cgscm, y cu`strm sg em emogkj o`l`hdgjs pmrm pmbmr kgvgk`lkjs. K`ltrj k` çstm, t`l`cjs kjs `n`c`ltjs6

Tjl `ltrmkms k` Glbr`sjs6 r`dursjs j `ngcglmdgôl k` jongbmdgjl`s qu` b`l`rml gldr`c`ltjs k` pmtrgcjlgj. p mtrgcjlgj.

Bmstjs6 Tmngkms k` r`dursjs qu` kgscgluy`l `n mdtgvj j gldr`c`ltjs `l `n pmsgvj.

;

 

MLMNGTGT @ GL[@_Y_@[MDGÔL GLKGDMKJ_@T Pl glkgdmkjr `s nm r`nmdgôl `ltr` ulm j cms vmrgmon`s qu`HGLMLDG@_JT r`hn`fml nm sgtumdgôl `l ul cjc`ltj k`t`rcglmkj k` nm jrbmlgzmdgôl, jrbmlgzmdgô l, `stjs k`o`l ducpngr djl nms sgbug`lt`s dmrmdt`rãstgdms

0

 

GLKGDMKJ_@T Ngqugk` z

_`ltmogngkmk

@hgdmdg m

@hgdg`ldgm

@djljcgm

_`sntmkj

Glsucjs

Dmngkmk

Yrjd`sjs

Yrjkudtj

8

 

GLKGDMKJ_@T @T[_M[ÇBGDJT K@ B@T[GÔL

Glkgdmkjr`s `strmtçbgdjs k` b`stgôl, YM_[GDGYMDGJL K@ GC YP@T[J 

kgmpjsgtgvm 4

GLB_@TJT [_GOP[M_GJT / GLB_@TJT DJ__G@L[@T GLB_@TJT LJ [_GOP[M_GJT / GLB_@TJT DJ__G@L[@T GLB_@TJT [_GO + LJ [_G / GLB_@TJT [J[MN@T GCYP@T[J Y_@KGMN / GLB_@TJT [_GOP[M_GJT GCYP@T[J Y_@KGMN / GLB_@TJT DJ__G@L[@T GCYP@T[J K@ GLKPT[_GM W DJC@_DGJ / GLB_@TJT [_GOP[M_GJT GLB_@TJT K@ GLKPT[_GM W DJC@_DGJ / GLB_@TJT DJ__G@L[@T GCYP@T[J X@EGDPNJT / GLB_@TJT [_GOP[M_GJT TJO_@[MTM BMTJNGLM / GLB_@TJT [_GOP[M_GJT @T[MCYGNNMT / GLB_@TJT [_GOP[M_GJT B_MKJ K@ K@Y@LK@LDGMT 

GLB_@TJT [_GOP[M_GJT / GLB_@TJT [J[MN@T [_MTLH@_@LDGM DJ__G@L[@T / GLB_@TJT [J[MN@T [_MLTH@_@LDGM TBY / GLB_@TJT [J[MN@T GLB_@TJT LJ [_GOP[M_GJT / GLB_@TJT [J[MN@T GLB_@TJT K@ DMYG[MN / GLB_@TJT [J[MN@T [@LK@LDGMT K@N BMT[J 

GLB_@TJT DJ__G@L[@T K@ NGO_@ K@T[GLMDGJL BMT[JT K@ HPLDGJLMCG@L[J / GLB_@TJT DJ__G@L[@T K@ NGO_@ K@T[. BMT[JT K@ HPLDGJLMCG@L[J / BMT[JT [J[MN@T BMT[JT K@ HPLDGJLMCG@L[J / GLB [_GOP[M_PGT W LJ [_GOP[M_GJT BMT[J DJ__G@L[@ / GLB_@TJ DJ__G@L[@ BMT[J [J[MN / GLB_@TJ [J[MN DMYMDGKMK K@ B@L@_M_ MEJ__J 

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 MEJ__J JY@_MDGJL  MEJ__J JY@_MDGJLMN MN / GLB_@TJT DJ__G@L DJ__G@L[@T [@T  MEJ__JT  MEJ__ JT ML[@T K@ GL GLX@_TGJL X@_TGJL / GL GLB_@TJT B_@TJT [J[ [J[MN@T MN@T TPY@_MXG[ J K@HGDG[ / GLB_@TJT [J[MN@T  MKCGLGT[_MDGJL  MKCGLGT[_ MDGJL K K@ @ NM K@PKM YPO YPONGDM NGDM

K@PKM [J[MN ( DGH_MT @L CGNNJL@T) GL[@_@T / MEJ__J JY@_MDGJLMN TMNKJ K@PKM / GLB_@TJT DJ__G@L[@T LGX@N K@ @LK@PKMCG@L[J CM BLG[PK K@ NM GLX@_TGJL 

GLX@_TGJL [J[MN / BMT[JT [J[MN@T

2

 

Dmpmdgkmk k` `lk`ukmcg`ltj

Tjnv`ldgm6 Glt`rçs k` nm k`ukm / mejrrj jp`rmdgjlmn

Tjngk`z6 Tmnkj k` nm k`ukm/ glbr`sjs djrrg`lt`s

5

 

OGONGJB_MHGM •

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Mrbþ`nn`s, K. L y Lmbn`s, L. (?9==). @strmt`bgms pmrm prjcjv`r prjd`sjs k` mpr`lkgzmf` mutôljcj mutôljcj.. Ojbjtí6 Mnhmjc`bm y Plgv`rsgkmk Plgv`rsg kmk @sdu`nm k` Mkcglgstrmdgôl k` L`bjdgjs. Buãm pmrm nm djlstruddgôl y mlíngsgs k` glkgdmkjr`s k` b`sôl (?9=5) Huldgôl Yöogdm pp.??. Omrojsm, F. D. (?998). @kudmdgôl Tup`rgjr y t`dljnjbãms k` nm glhjrcmdgôl y nm djculgdmdgôl6 glt`r`s`s glv`sbmvjs. @ltjrljs vgrtumn`s `l nm @kudmdgôl Tup`rgjr . Ojbjtí6 Djls`fj Lmdgjlmn k` Mdr`kgtmd Mdr`kgtmdgôl. gôl. pp. =82-=27. Djlv`lgj k` Msjdgmdgôl @-n`mrlglb ?.9 Djnjcogm (?992). Yrjpu`stm k` c`tjkjnjbãm pmrm trmlshjrcmr prjbrmcms pr`s`ldgmn`s m vgrtumn`s j `-n`mrlglb. `-n`mrlglb. Ojbjtí K.D.6 Cglgst`rgj k` @kudmdgôl Lmdgjlmn. Drgspãl, N.1 Dmukgnnj, N.1 Kjrgm, D y @squgv`n, C. (?9==). Mpr`lkgzm (?9==).  Mpr`lkgzmf` f` mutôljcj. Jrg`l Jrg`ltmdgjl`s tmdgjl`s pmrm nm kj kjd`ldgm d`ldgm.. Kgspjlgon` `l6 ep6//www.ugm.cx/w`o/n`s/puongdmdgjl`s/mpr`lkgzmf`-mutjljcj.pkh K` Tjusm, O. (?9=9). Nm ulgv`rsgkmk `urjp`m `l nm `ldrudgfmkm `ldrudgfmkm.. Kgspjlgon` `l6 ep6//www.r`o`ngjl.jrb/kjds/==2848.pkh. Bmn`mlj, F. _. (?99;). @n kgs`ýj k` bugjl`s durrgdunmr`s pmrm nm `kudmdgôl vgrtumn. XGGG Djlbr`sj k` @kudmdgôl m Kgstmldgm D_@MK C@_DJTP_/TPN ?99;. ?99;. pp. 8-8;. Brmemc, D. _. (?998). On`lk`k n`mrlglb syst`cs. syst`cs. K`lgjl, durr`lt tr`lks, mlk hutur` kgr`djls. Ojla, D. F. & Brmemc, D. _. [e` emlkojja jh on`lk`k n`mrlglb. Bnjomn Y`rsp`dv`s, njdmn k`sgbls. k`sgbls. Tml Hrmldgsdj, @P6 Yh`g`r. pp. 4-=5. Brjs, O. (Djjrk.) (=772). Kgs`ýjs y prjbrmcms `kudmvjs. Ymutms p`kmbôbgdms pmrm nm `nmojrmdgôl k` sjwmr`. sjwmr`. Omrd`njlm6 Mrg`n.

7

 

Glkgdmkjr`s `strmtçbgdjs k` b`stgôl, kgmpjsgtgvm =9

Brmdgms

=9