The efficiency of public expense of the higher education system in Ecuador

(Enero - Junio)

  • César Alfredo Villa Maura Escuela Superior Politécnica de Chimborazo - Ecuador
  • Diana Evelyn Vargas Ulloa Escuela Superior Politécnica de Chimborazo - Ecuador
  • Edgar Francisco Merino Villa Instituto Tecnológico Superior Bolívar - Ecuador

Abstract

The purpose of this study is to determine the percentage of public expenditure execution in public universities and polytechnics in Ecuador. Institutions whose general mission is the training of competent professionals with skills and abilities, who contribute creative solutions to the socio-economic development of the country. In the investigation, information will be collected on: the distribution of income and its relation with the budget execution capacity, to measure the degree of efficiency; and, grouping the universities by categories to observe their incidence. The average expenditure of public universities is 83.12%, with minimum execution percentages of 31.99%; and, maximum of 99.70%, considering that the budget is an obligation of the state. It is observed that the universities of category C, are those that higher level of execution have. Of the resources generated by self-management, after complying with the constitutional mandate of free education, resources are generated with an average of 7.22% of their assigned budgets, there being maximum percentages of 27.80% that are for the development of education in the fourth level and the academic responsibility of the students. The universities of category A, are those that more income by this concept.

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Published
Jun 11, 2018
How to Cite
VILLA MAURA, César Alfredo; VARGAS ULLOA, Diana Evelyn; MERINO VILLA, Edgar Francisco. The efficiency of public expense of the higher education system in Ecuador. mktDESCUBRE, [S.l.], v. 1, n. 11, p. 15 - 23, june 2018. ISSN 2602-8522. Available at: <http://revistas.espoch.edu.ec/index.php/mktdescubre/article/view/149>. Date accessed: 25 nov. 2024.
Section
Accounting Financial Management