Resumen

ARONI-VILLAVICENCIO, Aderlyn Mauro et al. Correlation between results-based budgeting and management. Impulso [online]. 2024, vol.4, n.7, pp.63-76.  Epub 20-Jul-2024. ISSN 2959-9040.  https://doi.org/10.59659/impulso.v.4i7.35.

The objective of a Budget for Results is to improve the efficiency and effectiveness of public spending, using performance information for budgetary decision-making, which is why the research was aimed at determining the relationship between the budget for results and managerial management in the District Municipality of Ascensión. The methodology used was descriptive-correlational and non-experimental-cross-sectional design, using the survey technique, whose questionnaire was applied to 55 workers appointed in the District Municipality of Ascensión. The results showed that the relationship between both variables is positively and significantly related, with an intensity of 79.2% according to Spearman's coefficient, concluding that as the results-based budgets are well executed, the management of the district municipality of Ascensión will be more efficient, directing funds towards the solution of problems that have an impact on social welfare.

Palabras clave : Budgeting for results; Management; Public expenditure; Decision-making; Allocation and use of resources..

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