Resumen

CALAN PENAFIEL, Tatiana Elizabeth  y  MOREIRA GARCIA, Gaudelia Adriana. Analysis of the stages of the budget cycle in the Public Administration of Ecuador with a results-based approach. RCUISRAEL [online]. 2018, vol.5, n.1, pp.9-22.  Epub 08-Abr-2018. ISSN 2631-2786.  https://doi.org/10.35290/rcui.v5n1.2018.61.

During the last years, Ecuador has shown great interest in implementing techniques, instruments and methodologies that have been of great help in neighboring countries such as Chile and Peru to confront difficult fiscal situations and accelerate their development, improving public services and using them effectively and efficient available resources. One of the instruments is the budget based on results considered one of the most important pillars within the new public management; this aims to link National Planning at all levels with the General State Budget.

Currently, budgetary management shows that the quality of public expenditure is inefficient and in most public sector entities the destination of the resources the State invests to achieve the objectives aimed at improving the quality of life of the public sector is not clarified. population; reason why the actions that the Ministry of Economy and Finance as the governing body of Public Finance has executed to implement the results-based budgeting model were analyzed. For the development of this research, a qualitative approach was used in trying to understand the surrounding reality in its specific character, and it was based on data collection without having a numerical measurement to carry out such research; Finally, it was concluded that the PbR Budget for Results constitutes an important challenge to improve the quality of public spending and that it requires the integral commitment of all financial management actors in order to optimize scarce resources, prioritize the needs that they are innumerable and improve the quality of the expense.

Palabras clave : budget; planning; public management; public spending..

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