Herramienta BI y Control en la Ejecución del Gasto Presupuestal del Pliego 459, Gobierno Regional San Martín
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Date
2024-04-01
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Universidad Nacional de Educación Enrique Guzmán y Valle
Abstract
El objetivo de este trabajo de investigación es determinar la correlación entre la herramienta BI y control en la ejecución del gasto presupuestal del pliego 459, Gobierno Regional San Martín. El proceso metodológico del estudio tuvo un enfoque cuantitativo, bajo un tipo básico con un diseño no experimental-correlacional, es decir, no hubo intervención de las variables por parte del investigador y porque se buscó el nivel de asociación, siendo que alrededor de los 48 trabajadores conformaron la muestra donde mediante la técnica de la encuesta se aplicó el instrumento del cuestionario. Los principales hallazgos mostraron que el 67% consideraron que el uso de herramienta BI se calificó como regular, mientras que el control en la ejecución del gasto presupuestal fue también calificado como regular. Concluyéndose que ambas variables tuvieron correlación significativa con un valor de p = 0.001 y el coeficiente de Pearson fue de 0.841.
The objective of this research work is to determine the correlation between the BI tool and control in the execution of budget expenditure of document 459, San Martín Regional Government. The methodological process of the study had a quantitative approach, under a basic type with a non-experimental-correlational design, that is, there was no intervention of the variables by the researcher and because the level of association was sought, being that around 48 workers made up the sample where the questionnaire instrument was applied through the survey technique. The main findings showed that 67% considered that the use of the BI tool was rated as regular, while the control in the execution of budget spending was also rated as regular. Concluding that both variables had a significant correlation with a value of p = 0.001 and the Pearson coefficient was 0.841.
The objective of this research work is to determine the correlation between the BI tool and control in the execution of budget expenditure of document 459, San Martín Regional Government. The methodological process of the study had a quantitative approach, under a basic type with a non-experimental-correlational design, that is, there was no intervention of the variables by the researcher and because the level of association was sought, being that around 48 workers made up the sample where the questionnaire instrument was applied through the survey technique. The main findings showed that 67% considered that the use of the BI tool was rated as regular, while the control in the execution of budget spending was also rated as regular. Concluding that both variables had a significant correlation with a value of p = 0.001 and the Pearson coefficient was 0.841.
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Citation
Vidurrizaga Paredes, J. J. (2024). Herramienta BI y Control en la Ejecución del Gasto Presupuestal del Pliego 459, Gobierno Regional San Martín (Tesis de posgrado). Universidad Nacional de Educación Enrique Guzmán y Valle, Lima, Perú.