Diagnóstico financiero de la Unidad de Restitución de Tierras sobre la ejecución del presupuesto general de la nación para la vigencia 2023
Corporación Universitaria Minuto de Dios - UNIMINUTO
Un diagnóstico financiero en entidades públicas es una herramienta fundamental para evaluar la situación económica y financiera de una institución gubernamental, el objetivo de esta investigación es realizar un diagnóstico financiero de la Unidad de Restitución de Tierras sobre la ejecución del presupuesto general de la nación para la vigencia 2023, la metodología utilizada es de alcance descriptivo y enfoque mixto, combinando métodos cuantitativos y cualitativo, donde se realizó análisis documentales de los datos financieros, balances, informes y registros del SIIF Nación. Entre los resultados más destacados, se encontró un buen nivel en la situación financiera de la URT, logrando transformar un déficit en un superávit. Ahora bien, la entidad presentó un incremento en su patrimonio del 36% respecto al año anterior, atribuible principalmente al aumento de predios transferidos. Las razones de liquidez mostraron una sólida capacidad para cumplir con sus obligaciones a corto plazo, aunque con una ligera disminución en algunas métricas. Se concluye que la URT ha gestionado eficientemente los recursos asignados, logrando cumplir con sus objetivos financieros y operativos. Sin embargo, se identificaron áreas para mejorar la planificación y control presupuestario, así como la transparencia en la gestión financiera.
A financial diagnosis in public entities is a fundamental tool to evaluate the economic and financial situation of a government institution, the objective of this research is to carry out a financial diagnosis of the Land Restitution Unit on the execution of the general budget of the nation for the Effective in 2023, the methodology used is descriptive in scope and mixed approach, combining quantitative and qualitative methods, where documentary analysis of the financial data, balance sheets, reports and records of the SIIF Nación was carried out. Among the most notable results, a significant improvement was found in the financial situation of the URT, managing to transform a deficit into a surplus. The entity presented an increase in its assets of 36% compared to the previous year, mainly attributable to the increase in transferred properties. Liquidity ratios also showed a solid ability to meet its short-term obligations, although with a slight decline in some metrics. It is concluded that the URT has efficiently managed the assigned resources, managing to meet its financial and operational objectives. However, areas will be identified to improve budget planning and control, as well as transparency in financial management.
A financial diagnosis in public entities is a fundamental tool to evaluate the economic and financial situation of a government institution, the objective of this research is to carry out a financial diagnosis of the Land Restitution Unit on the execution of the general budget of the nation for the Effective in 2023, the methodology used is descriptive in scope and mixed approach, combining quantitative and qualitative methods, where documentary analysis of the financial data, balance sheets, reports and records of the SIIF Nación was carried out. Among the most notable results, a significant improvement was found in the financial situation of the URT, managing to transform a deficit into a surplus. The entity presented an increase in its assets of 36% compared to the previous year, mainly attributable to the increase in transferred properties. Liquidity ratios also showed a solid ability to meet its short-term obligations, although with a slight decline in some metrics. It is concluded that the URT has efficiently managed the assigned resources, managing to meet its financial and operational objectives. However, areas will be identified to improve budget planning and control, as well as transparency in financial management.
Realizar un diagnóstico financiero de la ejecución del presupuesto asignado a la Unidad de Restitución de Tierras para el periodo fiscal 2023.
Financial Management, Financial Diagnosis, General National Budget, Income Statement, Efficiency and Effectiveness.
Sierra Camelo, M., Martínez Suarez, A. & Castellanos Monroy, S. (2024). Diagnóstico financiero de la Unidad de Restitución de Tierras sobre la ejecución del presupuesto general de la nación para la vigencia 2023. (Trabajo de grado). Corporación Universitaria Minuto de Dios - UNIMINUTO.