I. TITLE OF THE INVESTIGATION STUDY
"CORPORATE MANAGEMENT WITH BENCHMARKING FOR THE EFFECTIVENESS OF LOCAL GOVERNMENTS". THE CASE OF THE METROPOLITAN MUNICIPALITY OF LIMA.
II. GRADUATING NAME
José Manuel Guardia Huamaní
III. PLACE WHERE THE THESIS WILL BE DEVELOPED
Lima Peru
IV. PROJECT DESCRIPTION
4.1. BIBLIOGRAPHIC BACKGROUND
It has been possible to determine that there are research works related to the administration, planning, organization, budget execution, internal control system of private and public entities; but none directly related to corporate management with benchmarking of local governments
The works that exist contribute some important points to our investigation.
The Thesis of León and Zevallos, aims to find solutions to the problems of municipal management due to administrative and control irregularities. This work is related to the present work.
Avendaño, through his thesis, makes a description of the budget execution process. A link can be established with the present investigation to the extent that both works require the human, material and financial resources that the entity needs to execute its activities and fulfill its objectives.
Another research work is that of Tello, in this case the link that this work has with this research, refers to the formulation, programming and budget execution, focused from a critical and descriptive perspective, the author makes a reference to the process consolidation and execution of the central budget in all areas. Tello's work is framed in the principles of the budget: Unity, universality, annuity and specialty.
Another work investigated is that of Garay who, when referring to the Execution of the budget, says that "it implies the management of the plans and activities approved for a certain period, at a cost that remains within the limits of the estimated available resources." He then says “There are two aspects that concern budget execution, one of them is control, which are the measures taken to comply with the provisions of the approved financial plan, and the other is flexibility, in which it relates receiving the funds with the adjustment of the plans to the new needs ”
Terry (2000), in his work, refers to the business management process: planning, organization, execution, coordination and control; which is obviously related to our research work.
Krause (2004), when he adapts the classic Sun Tzu text to the world of today, refers to the topics and strategies that corporate management must adopt to fulfill its objectives, which will be very useful for research.
JOHNSON & SCHOLES (1999), establish a series of concepts on corporate management, such as: the definition of strategies, strategic analysis, the choice of management strategies, implementation of strategies.
ANDRADE (1999) says that in a contemporary world, managers of public and private companies must act under the assumption that the economy is very dynamic and change is the like rule of business and people. Next, it indicates that planning is a managerial management technique that allows mastering and facing the anticipated changes. Every entity requires scientific techniques and modern methods, with managerial planning being a method to search for improvements and solutions to existing problems in a given period.
Elorrega Montenegro G. (2002), when referring to the internal control system, says that he is in charge of examining the operations of the entities in consideration of the following aspects. i) that the plans and general policy of the organization, as well as the procedures approved for their execution, are satisfactorily complied with; ii) that the results of the plans and the general policy respond in their execution to the objectives pursued; iii) that the organic structure of the entity, the division of functions and work methods are adequate and effective; iv) that the adoption or revision of any plan, policy, procedure or method, or any change in the basic structure or in the division of functions, could contribute to improving the general operation of the institution;v) that the patrimonial assets are duly protected and accounted for; vi) that daily transactions are recorded in their entirety in a correct and timely manner; vii) that the entity is reasonably protected against fraud, waste and loss; viii) that the internal communication media transmit reliable, adequate, and timely information to the decision-making and execution levels responsible for the entity's good performance; and, ix) That the individual tasks are carried out with efficiency, effectiveness, promptness and honesty.viii) that the internal communication media transmit reliable, adequate, and timely information to the decision-making and execution levels responsible for the entity's good performance; and, ix) That the individual tasks are carried out with efficiency, effectiveness, promptness and honesty.viii) that the internal communication media transmit reliable, adequate, and timely information to the decision-making and execution levels responsible for the entity's good performance; and, ix) That the individual tasks are carried out with efficiency, effectiveness, promptness and honesty.
Thesis: " Benchmarking: Strategy for competitiveness"; presented by Roberto Fernández Rojas to opt for the Doctor of Administration Degree at the Autonomous University of Mexico. In this thesis, the author develops the philosophy, doctrine and methodology of benchmarking; It also develops the theoretical framework of the strategies and proposes benchmarking as a way to achieve competitive advantage in the context of business globalization.
Thesis: “ Benchmarking tool to improve and compete ”, presented by Graciela Novoa Paredes to choose the Degree of Doctor of Administration at the Catholic University of Chile. In this thesis, the author develops the benchmarking process, the theory of continuous improvement and the competitive strategy of Michael Porter and then proposes benchmarking as the new tool of administration and finance to achieve business competitiveness. Many of the bank products come from benchmarking, that is, they are taken from other experiences. This is the case in all parts of the world, taking advantage of successful experiences.
4.2. DELIMITATION OF THE INVESTIGATION
SPACE DELIMITATION:
The research work will be carried out based on the District Local Governments of Metropolitan Lima, because unlike the Provincial Local Governments, resources are scarcer in these, which does not allow technicians to make contributions for proper corporate management with benchmarking..
TEMPORARY DELIMITATION:
It is topical research. However, the results obtained for the years 2006 to 2007 and their projection for the five-year period 2011 will be taken as a reference.
SOCIAL DELIMITATION
It will cover the Directors, Managers, Officials, workers and the residents of the district jurisdictions. In the Organic Law of Municipalities that deals with these human elements, but does not indicate how to insert them into a team that works together in the corporate management of their local government.
4.3. PROBLEM STATEMENT
4.3.1. PROBLEM FORMULATION
It has been determined by complaints from neighbors that local governments lack effectiveness in meeting goals, objectives, mission and vision.
According to the Organic Law of Municipalities (LOM), “local governments are basic entities of the territorial organization of the State and immediate channels for neighborhood participation in public affairs, which institutionalize and autonomously manage the interests of the corresponding communities; being essential elements of local government, territory, population and organization.
Provincial and district municipalities are the governing bodies that promote local development, with legal status under public law and full capacity to fulfill their purposes.
Local governments enjoy political, economic and administrative autonomy in matters within their competence.
The autonomy that the Political Constitution of Peru establishes for municipalities lies in the power to exercise acts of government, administration and administration, subject to the legal system. ”
Professional experience has led me to determine that local governments are not the immediate channels of participation that the Law establishes and that the neighbors demand, and this can be verified by the constant complaints and complaints from the neighbors against the municipal authorities.
Local governments have problems in their essential elements: territory, population and organization. Specifically, they have problems of demarcation of their territories, which causes that the residents of the disputed areas do not contribute to any of the municipalities; the services they provide to their populations are insufficient and of poor quality, which causes constant complaints and reluctance to pay taxes by the population. As for its organization, there is a lack of normative documents, other times there are documents but they are not applied by the authorities and executives; they have problems of authority, responsibility and coordination, which makes a worker not coordinate his work, shirk responsibility and do not know if he responds to one or another boss;Likewise, its organizational structure has been established without technical criteria and without taking into account the new paradigms of corporate management.
The LOM establishes that "local governments represent the neighborhood, promote the adequate provision of local public services and the integral, sustainable and harmonious development of its constituency." In this regard, it has been determined through surveys that residents do not feel represented by local government authorities due to the lack of responsibility in the fulfillment of electoral promises; the neighbors indicate that there is no adequate or promotional policy in the provision of local public services; Likewise, the residents are unaware that the local governments are working for the integral, sustainable and harmonious development of their constituencies, on the contrary, they denounce that each group of authorities that enters the municipalities does not carry out the works pending previous efforts,They carry out some works without harmonizing criteria with other entities or with the neighbors, which causes cost overruns for having to redo or in the worst case having to destroy the works carried out.
The LOM establishes that “the local planning process is comprehensive, permanent, and participatory, linking municipalities with their neighbors. In this process, public policies are established at the local level, taking into account the specific and exclusive competencies and functions established for the provincial and district municipalities ”. It has been determined that many local governments do not carry out any planning, in other cases, municipal plans and programs are not comprehensive and do not involve their neighbors.
The LOM, when referring to municipal management, says that "local public services can be directly and indirectly managed, provided that it is allowed by law and that the interest of the residents, the efficiency and effectiveness of the service are ensured and adequate municipal control. In any measure aimed at the provision of services, the budget balance of the municipality must be ensured ”. In this context, it has been determined that the services are scarce and of poor quality, therefore they do not assure the interest of the residents who need better cleaning services, better public lighting, better treatment of their parks and gardens, better neighborhood security and other services. municipal; on the other hand, the facilitation of services is carried out without adequate rationalization of resources,which causes higher costs than benefits and having an unsatisfied neighborhood does not achieve the effectiveness of the service. As a consequence of this, an imbalance in the budgets of local governments originates, which causes the drag of negative results, which affects the institutional image of these public entities.
The LOM., When referring to local economic development says: "Local governments promote the economic development of their territorial constituency and local business activity, with criteria of social justice." This has been found not to be true either. On the contrary, employers complain about the high cost of municipal operating licenses, advertising notices, and taxes: property tax, automobile wealth, pleasure boats, taxiing, municipal taxes (public cleaning, serenade, parks and gardens and others), all of which before being a facilitator of the economic development of its territorial constituency and local business activity, is an attempt against it. In this regard there are actions for protection, complaints in the press,protests in municipal premises and other actions carried out by businessmen. On the other hand there is the complaint of the neighbors, when the municipalities without taking into account their own norms carry out authorizations of taps, industrial plants, hotels, discotheques or other establishments together with school premises, churches, residential complexes; which causes the angry protest of the neighborhood.
The LOM establishes that “the municipalities are governed by annual participatory budgets as administration and management instruments, which are formulated, approved and executed in accordance with the law of the matter, and in accordance with the agreed development plans of their jurisdiction. Participatory budgeting is part of the planning system. The municipalities, in accordance with the powers conferred on them by article 197 of the Constitution, regulate neighborhood participation in the formulation of participatory budgets. The municipal budget must be based on the real balance of its income and expenses and must be approved by the municipal council within the term established by the regulations on the matter. For the purposes of its budgetary and financial administration,the provincial and district municipalities constitute budgetary sheets whose holder is the respective mayor ”. This norm, being relatively new, is not applied in the vast majority of local governments, which means that there is no participation of the population in the formulation of participatory budgets and, on the other hand, budgets are approved in evident imbalance, other times they are bossed to the population to obtain their support.other times the population is bossed around to get their support.other times the population is bossed around to get their support.
All this described problem is nothing more than the result of a lack of corporate management, which has not been applied in local governments that should incorporate in a single team the elected municipal authorities, municipal workers and residents of their jurisdictions to manage the resources that the municipalities use and that redound in the community through services.
4.3.2. SYSTEMATIZATION OF THE PROBLEM
How to organize corporate management with benchmarking so that it becomes a facilitator of the effectiveness of district local governments and contributes to the full benefit of its jurisdiction?
SECONDARY PROBLEMS:
1. In what way can the corporate management process with benchmarking of a district local government be effective with municipal regulations?
2. What to do so that the human, material and financial resources of the district local governments are facilitators of municipal effectiveness?
3. Can the establishment of managerial standards help to obtain results in corporate management with benchmarking of local district governments?
4.4. THEORETICAL AND CONCEPTUAL FRAMEWORK
4.4.1. THEORETICAL FRAMEWORK
4.4.1.1. CORPORATE MANAGEMENT
Interpreting Alonso (2007), corporate management is defined in multiple ways, depending on the point of view, convictions and understanding. Thus, it can be said that it is the force that directs an entity and that it is responsible for its success or failure. It can be said that it is the performance to conceive and achieve the desired results through the efforts of a group that consists of the use of human talent and resources. Arguably, it is getting things done through the dynamic participation of people. Also that it is the satisfaction of economic and social needs, being productive for the human being, for the economy and for society. That it is a resource to achieve the objectives.
For the purposes of this research work, the definition will be used: it is a distinctive process that consists of planning, organizing, executing, coordinating and controlling, carried out to determine and achieve objectives, through the use of human and other resources..
Analyzing Mateu (2207) and Olcese (2006), corporate management is an abstraction designed to convert disorganized resources into the achievement of useful, effective and fully beneficial objectives for the community. This is achieved by effectively using non-human resources, working with people and motivating them to use their full capacity. In the case of local governments, the Mayor, Aldermen, municipal workers and residents of the jurisdiction should be considered properly organized.
CORPORATE MANAGEMENT PROCESS
Terry (2000) says, modern management is being challenged by forces that are developed by a changing environment. Important factors among these forces are the generation of enormous amounts of knowledge, the development of an almost incredible technology, the great alterations in the general environment in which management operates and the deluge of changing human values. The four stages of corporate management are: planning, organization, execution and control; the same as the means by which a manager manages, in our case a Mayor.
Comparing Andrade (1999) and Alvarado (1998), it is determined that planning is applied to clarify, expand and determine the objectives and courses of action to be taken; for forecasting; establish conditions and assumptions under which the work must be done; select and indicate the areas for achieving the objectives; establish a plan of achievement; establish achievement policies, procedures, standards and methods; anticipate possible future problems; modify plans in light of control results
According to Evans (2000) and Johnson and Scholes (1999), it can be determined that the organization is applied to distribute the work among the group and to establish and recognize the necessary relationships and authority; subdivide work into operational tasks; arrange group operational tasks in operational positions; gather operational positions between related and administrable units; define the requirements of the job; select and place the human element in a suitable position; delegate due authority to each member of corporate management; provide facilities and other resources to staff; review the organization in light of the control results
For Steiner (1998) and stoner (2000), the execution is carried out with the practical, active and dynamic participation of all those involved in the decision or the managerial act; lead and challenge others to do the best they can; guides subordinates to comply with operating rules; developing subordinates to perform full potentials; highlight creativity to discover new or better ways to manage and perform work; praise and repress with justice; rewarding work well done with recognition and payment; review performance in light of control results.
For Koontz & O`Donnell (1990) and Robins (2000), the control of activities, this phase is applied to compare the results with the plans in general; evaluate the results against the norms of planning and institutional execution; devise effective means for measuring operations; make the measuring means known; transfer detailed data to show comparisons and variations; suggest corrective actions, if necessary; inform the responsible members of the interpretations; adjust the plan in light of the control results.
According to Steiner (1998) and Stoner (2000), in managerial practice, these stages of the process are intertwined and interrelated; the execution of a function does not stop entirely before the next one starts. The sequence must be tailored to the specific objective or the particular project. Typically a manager is committed to many goals and can meet each one at different stages of the process.
CORPORATE MANAGEMENT RESOURCES
The human resource is the most important resource that a manager has. Otherwise management is for people and through people. A manager knows that to achieve the desired goal, people need direction, they need to be persuaded, inspired, communicated, and able to perform satisfactory job tasks.
Resources, other than people, are essential to the success of the corporate manager. The manager should define the link lines to facilitate the coordination of resources and to establish adequate and updated relationships between them. Institutional objectives give purpose to the use of resources by the manager. There is a goal to achieve, a mission to accomplish. A manager is goal oriented.
CORPORATE MANAGEMENT STANDARDS
According to Koontz & O´Donnell (1990), since plans are the bases against which controls must be established, logically it follows that the first step in the process would be to establish plans. However, since these vary in level of detail and complexity, and since corporate managers do not usually observe everything, special rules are established. These standards are, by definition, simple evaluation criteria. They are the points selected in a total planning program where evaluation measures are carried out, so that they can guide managers on how things are going without them having to observe each step in the execution of the plans.
Standards can be of many kinds. Among the best are evaluable goals or objectives, whether expressed in quantitative or qualitative terms, regularly established in well-operated objective management systems.
4.4.1.2. BENCHMARKING
According to Fitz-Enz (1995), Benchmarking is a productivity tool. It is a systematic and continuous method that allows evaluating products, services and work processes of organizations that are recognized as representing best practices, in order to achieve progress in the organization. Despite being an excellent resource for growth and continuous improvement; it is difficult to implement in certain areas. However, it is worth keeping in mind and at hand, waiting for the right moment to start applying it. Without a doubt, it will be useful and necessary for a committed and meaningful participation in the market. Best practices could be sought within the institution itself, between different departments or areas.It is possible that in some of these sectors it has the best projects; the best level of performance, something to share with the rest of the institution to increase its success and with it, its presence in the market. This would provide a comfortable but stagnant situation because it would not favor growth according to external demands and the offers of other entities. If you look outside the institution and compare with the competition, you can estimate and make adjustments aiming at strengthening. This analysis of direct competition (by area of influence) would take as a horizon the entities that surround it closely, but would prevent the observation of best practices that occur beyond the surrounding environment and would limit the framework for growth.something to share with the rest of the institution to increase its success and with it, its presence in the market. This would provide a comfortable but stagnant situation because it would not favor growth according to external demands and the offers of other entities. If you look outside the institution and compare with the competition, you can estimate and make adjustments aiming at strengthening. This analysis of direct competition (by area of influence) would take as a horizon the entities that surround it closely, but would prevent the observation of best practices that occur beyond the surrounding environment and would limit the framework for growth.something to share with the rest of the institution to increase its success and with it, its presence in the market. This would provide a comfortable but stagnant situation because it would not favor growth according to external demands and the offers of other entities. If you look outside the institution and compare with the competition, you can estimate and make adjustments aiming at strengthening. This analysis of direct competition (by area of influence) would take as a horizon the entities that surround it closely, but would prevent the observation of best practices that occur beyond the surrounding environment and would limit the framework for growth.This would provide a comfortable but stagnant situation because it would not favor growth according to external demands and the offers of other entities. If you look outside the institution and compare with the competition, you can estimate and make adjustments aiming at strengthening. This analysis of direct competition (by area of influence) would take as a horizon the entities that surround it closely, but would prevent the observation of best practices that occur beyond the surrounding environment and would limit the framework for growth.This would provide a comfortable but stagnant situation because it would not favor growth according to external demands and the offers of other entities. If you look outside the institution and compare with the competition, you can estimate and make adjustments aiming at strengthening. This analysis of direct competition (by area of influence) would take as a horizon the entities that surround it closely, but would prevent the observation of best practices that occur beyond the surrounding environment and would limit the framework for growth.This analysis of direct competition (by area of influence) would take as a horizon the entities that surround it closely, but would prevent the observation of best practices that occur beyond the surrounding environment and would limit the framework for growth.This analysis of direct competition (by area of influence) would take as a horizon the entities that surround it closely, but would prevent the observation of best practices that occur beyond the surrounding environment and would limit the framework for growth.
Investigation of successful practices beyond direct competition; that is to say, other organizations, not necessarily competing (by the level to which it is addressed or by the areas it covers) can enrich their own practices or their modes of planning, execution, control or evaluation. It should be borne in mind that many of the activities carried out within the organization are carried out in them. Analyzing technological equipment: its use, updating and maintenance; the staff that is hired; the profile of the clients to whom services are offered; Providers; advertising campaigns; the treatment of certain critical problems (desertion, delinquency, etc.) could be improved in compromised sectors; and purely administrative problems do not escape this type of analysis.Expanding the horizons of comparison towards the financial system in general, it will be noticed that there are establishments that stand out in the most diverse aspects and it is worth analyzing them to enrich them.
We agree with Suarez (1996), when he indicates that the objective in the Benchmarking process is to provide elements of judgment and knowledge to companies that allows them to identify the best approaches from the best examples that lead to the optimization of their strategies. and its production processes. Thus, it is not surprising the reaction of the most dynamic companies striving to identify the best approaches and best practices that lead to the optimization of their strategies and processes in the broadest sense. To achieve this purpose, an approach to monitoring the environment is necessary to observe whether, somewhere else,Someone is using practices and procedures with results that could be considered as excellent and if their way of proceeding could lead to greater efficiency in the organization. You probably won't be able to find a company that has the exact same organization plan, processes, or goals. Therefore, starting the Benchmarking phase of a process improvement program is not a step to be taken lightly. Benchmarking is an ongoing process that requires constant modernization, where the monetary and time commitments are significant. Furthermore, it is necessary to carefully analyze the processes themselves before contacting other companies.processes or goals. Therefore, starting the Benchmarking phase of a process improvement program is not a step to be taken lightly. Benchmarking is an ongoing process that requires constant modernization, where the monetary and time commitments are significant. Furthermore, it is necessary to carefully analyze the processes themselves before contacting other companies.processes or goals. Therefore, starting the Benchmarking phase of a process improvement program is not a step to be taken lightly. Benchmarking is an ongoing process that requires constant modernization, where the monetary and time commitments are significant. Furthermore, it is necessary to carefully analyze the processes themselves before contacting other companies.
Benchmarking requires the development of measurable characteristics that are reasonably available in the donor process and in the evaluated process. These characteristics are translated into objectives only after having identified benchmarking practices.
Also, these success features can only be used for effective change if top management supports your application. Therefore, benchmarking requires that senior management commit to the results of the efforts of the benchmarking teams, when they clearly determine the measures that may reflect improvements in the application of the processes.
Analyzing Prat (1996), it is determined that successful firms use benchmarking to be creative, not reactive. This affirms the need to plan benchmarking practices. However, the results may need to be applied on an ad hoc basis, as each assessment may not provide the data necessary to make the effort worth applying. It is necessary to evaluate if the activity of benchmarking is worthy of the effort and the change of results proposed for the performance of the process. When looking for the models to imitate, you can find five possible approaches or levels of Benchmarking:
Internal: It is carried out within the company itself. Perhaps there are their own departments that could offer excellent information. First because they would have model processes, second because they could collect information from clients or competitors with whom they deal and have similar processes. It is the easiest to carry out, since the information is available.
Directly competitive: Most companies have at least one competitor who can be considered as excellent in the process to be improved. Getting the direct competitor to supply the data of interest can be a difficult, if not impossible, task. This problem can sometimes be solved by a third company acting as an intermediary.
Latent Competitive: These are companies that may be much larger or smaller than ours, and therefore not compete in the same markets. Companies that have not yet entered the market, but will presumably do so in the future, are also considered.
Non-competitive: Sometimes it is possible to obtain information through companies that are not directly competitive, either because the market in which they operate is geographically different, or because it is a different sector. In the latter case, the process must be adapted to the particularity of the company. The information will be easily accessible.
According to Prat (1996) and Suarez 1996), it can be structured in different phases; this structuring varies in number. Here we will propose six main phases or steps to follow and which are broken down in the graph.
a) Design of the process.
b) Collection of internal data.
c) Collection of external data.
d) Data analysis.
e) Process improvement.
f) Periodic evaluation
For Prat (1996), benchmarking can be, and is advisable, an ongoing process of improvement. For this reason, the four benefit groups have been represented: Information, motivation, innovation and concentration, enclosed in arrows that rotate circularly simulating an interactive process. During the benchmarking, a large amount of information is collected, due to making cross-comparisons between the participants and each of them with the best practice, where the differences are. The benchmarking process is, in turn, an important motivating element within organizations by providing external references to which to go, and measuring the distances and progression over time of both the company itself and the rest of the participants..This motivating process can be accentuated by establishing small prizes or recognitions for certain achievements, such as the publication of a best practice or a luncheon for the participants in which several prizes are given in relation to the progress of some activities. The result of the benchmarking allows in a short space of time to establish concrete and achievable objectives. In this way, the dispersion of not being clear about what one wants to do is avoided, and it facilitates the credibility of those responsible for achieving achievements. Lastly, teamwork is promoted, which makes the implementation of the measures to be adopted more bearable and improves the performance of the people who make up the work teams.such as the publication of a best practice or a luncheon for the participants in which various prizes are awarded in relation to the progress of some activities. The result of the benchmarking allows in a short space of time to establish concrete and achievable objectives. In this way, the dispersion of not being clear about what one wants to do is avoided, and it facilitates the credibility of those responsible for achieving achievements. Lastly, teamwork is promoted, which makes the implementation of the measures to be adopted more bearable and improves the performance of the people who make up the work teams.such as the publication of a best practice or a luncheon for the participants in which various prizes are awarded in relation to the progress of some activities. The result of the benchmarking allows in a short space of time to establish concrete and achievable objectives. In this way, the dispersion of not being clear about what one wants to do is avoided, and it facilitates the credibility of those responsible for achieving achievements. Lastly, teamwork is promoted, which makes the implementation of the measures to be adopted more bearable and improves the performance of the people who make up the work teams.In this way, the dispersion of not being clear about what one wants to do is avoided, and it facilitates the credibility of those responsible for achieving achievements. Lastly, teamwork is promoted, which makes the implementation of the measures to be adopted more bearable and improves the performance of the people who make up the work teams.In this way, the dispersion of not being clear about what one wants to do is avoided, and it facilitates the credibility of those responsible for achieving achievements. Lastly, teamwork is promoted, which makes the implementation of the measures to be adopted more bearable and improves the performance of the people who make up the work teams.
Innovation is another benefit obtained by discovering new ways of doing things, avoiding stagnation by offering clues to improve. This is especially relevant in multisectoral comparisons, in which the proposed ideas and applications are especially original. Another source of innovation comes from stimulating cultural change. The culture of continuous improvement and the search for new ways of doing to reach the best practice is the best breeding ground for innovation. Finally, benchmarking stimulates concentration by managing to direct all efforts towards specific points.
4.4.1.3. EFFECTIVENESS OF LOCAL GOVERNMENTS
Interpreting Stoner (2000), the effectiveness of local governments is referred to the efficiency, effectiveness and economy of the corporate management process of local governments with an impact on the satisfaction of the residents of their jurisdiction.
Interpreting what Spencer and Marthans (2007) say to effectuate a local government, is to draw up plans and achieve the desired objectives despite all the circumstances. It is to achieve the full development of the potential of the authorities, workers and neighbors. Local governments must display effectiveness in their internal processes, in order to ensure that they reflect or produce the quality that the neighbor wants.
LOCAL GOVERNMENT RULES
District local governments are governed by the following standards:
v Political Constitution of the State
v Organic Law of Municipalities
v Regionalization Law.
v State Budget Management Law
v Law of the Annual Budget of the Public Sector
v District Creation Law.
v Directive for the approval, execution and control of the budgeted process of local governments.
v District Municipality Operational Plan.
v Directives and other internal documents.
One of the most important aspects of the development of corporate management is related to budget execution. The execution of the institutional budget is based on the monthly programming of the institutional budget, where the following specifically regulated activities are contemplated:
a) Technical guidelines for the monthly programming of income and expenses
b) Additional guidelines applicable to the monthly programming of expenses.
c) Treatment of the information generated in the monthly programming of income and expenses
d) Identification of those responsible for the monthly programming of income and expenses
e) Programming of budget goals
f) Presentation of the "Analytical report of the Institutional Opening Budget"
After the monthly programming of the Institutional Budget, the budgetary execution originates. This procedure includes the following activities, also specifically regulated:
a) Quarterly allocation of expenses
b) Communication to the specifications of the quarterly allocation.
c) Quarterly forecast of sources of financing other than ordinary resources.
d) Quarterly programming of expenses
e) Remission of quarterly expense schedules
f) Schedules of commitments
g) Control of the legality of expenses
h) Modifications to commitment schedules
DOCUMENTS GENERATED BY CORPORATE MANAGEMENT WITH BENCHMARKING FROM A LOCAL GOVERNMENT:
In Instructions No. 1 "Accounting Documents and Books", of the General Accounting Office of the Republic, the source documents of the Government Accounting System are highlighted. In this sense, it is indicated that the source documents of the Goods Area are the Purchase Order-Guide of Internment, Order of Services, Order-Proof of Departure (Freckles), Physical Inventory, Valued Warehouse Stock, Entry Note to Warehouse and Visible Warehouse Control. In the Accounting Area, we have the Purchase Order-Hospitalization Guide, Service Order, Freckles, Warehouse Entry Note and other documents.
In the Funds Area of the Public Sector entities, the following source documents stand out: Income Receipt, Deposit Slip, Charge Note, Credit Note, Proof of Payment, Payroll and Pension Returns, Work Valuation and others.
In the Budget Area, the documents that support accounting operations in the areas of goods, services and funds serve to affect the institutional budget.
The Complementary Operations Area applies, as source documents, the Resolutions, Sworn Declarations, Contracts, Bond Letters and also all the documents used in the aforementioned areas.
The government accounting system establishes that the operations recorded in the main and auxiliary books are carried out by supporting the source document. It also establishes that financial and budgetary transactions must be recorded in the accounting ledger, Ledger and Inventories and Balances; as well as in the regulated auxiliary books: Cash, Banks, Sales Record, Purchase Record, Fund Record for cash payments and other records that the entity considers necessary, for the best control of operations and obtaining of the pertinent management information. to your needs. The books and accounting records of the Government Accounting System can be kept by any of the means: manual,mechanized and electronic data processing (currently the Integrated Financial Administration System - SIAF), provided that the information obtained by said means contains all the data and references that the Accounting System requires.
The books, records and source documents of the operations will be kept for as long as the current legal provisions indicate.
On the other hand, in the governmental audit process, documentary evidence is applied, which must be reflected in the source documents. The auditor should evaluate the reliability of the documentary evidence used in support of her audit findings.
Professional experience has led me to determine that some District Municipalities are not reflecting in their administrative and accounting procedures manuals, the source documents that support their operations. Also, I have had the opportunity to find source documents with errors, blots, corrections in dates, quantities, concepts, amounts, lack of signatures and stamps and other data.
Likewise, the source documents are not being properly filed and preserved in chronological and / or correlative order, which prevents their easy access and exploitation.
The source documents are not adequate to the formats established by the Central Offices of the Administrative Systems, in harmony with the current legal provisions.
The authorities also do not provide the necessary resources to maintain the integrity of the documentation, which allows it to be reasonably protected against all risks (deterioration, theft, fire, floods, etc.)
EFFECTIVENESS OF LOCAL GOVERNMENTS:
THE MAGU establishes that the:
Efficiency refers to the relationship between the goods or services produced or delivered and the resources used for that purpose (productivity), compared to an established performance standard.
Effectiveness refers to the degree to which an entity, such as district local governments, achieve its objectives and goals or other benefits that were intended to be achieved, provided for in legislation or set by another authority.
Economy, is related to the terms and conditions under which entities acquire resources, be they financial, human, physical or technological (computerized information systems), obtaining the required quantity, at the reasonable level of quality, at the appropriate time and place and, at the best possible cost.
CORPORATE MANAGEMENT WITH BENCHMARKING OF A LOCAL GOVERNMENT
According to Koontz & O´Donnell (1990), corporate managers have a variety of techniques to achieve results according to plans. The basis of control is that the result depends on the people.
Among the important considerations to ensure results and therefore the effectiveness of corporate managers we have: the willingness to learn, the acceleration in the preparation of the management team, the importance of planning for innovation, evaluation and remuneration of the management team, adjustments of information, need for managerial research and development, need for intellectual leadership, etc.
The results obtained by municipal corporate management should not only occur for the institution itself, but especially should be reflected in better services and citizen contentment, especially in the participatory context of corporate management.
4.4.2. CONCEPTUAL FRAMEWORK
MUNICIPAL ADMINISTRATION:
The municipal administration adopts a management structure based on principles of programming, direction, execution, supervision, concurrent and subsequent control. It is governed by the principles of legality, economy, transparency, simplicity, effectiveness, efficiency, participation and citizen security, and by the contents of Law 27444. The powers and functions are established in the management instruments and the Organic Law of Municipalities.
MUNICIPAL MANAGEMENT:
The municipal administration is under the direction and responsibility of the municipal manager, a full-time and full-time trusted official designated by the mayor, who can dismiss him without cause. The municipal manager may also be dismissed by agreement of the municipal council adopted by two-thirds of the working number of councilmen, as long as any of the causes set forth in their attribution contained in article 9 of this law arise.
ADMINISTRATIVE ORGANIC STRUCTURE:
The basic municipal organic structure of the municipality includes, at the administrative level, the municipal management, the internal audit body, the municipal public prosecutor, the legal advisory office and the planning and budget office; He agrees with his financial availability and the budget limits assigned for current spending. The other line, support and advisory bodies are established as determined by each local government.
INTERNAL AUDIT BODIES:
The internal audit body of local governments is under the leadership of an official who is functionally and administratively dependent on the Office of the Comptroller General of the Republic, and appointed after a public tender for merits and dismissed by the Office of the Comptroller General of the Republic. Its scope of control encompasses all local government bodies and all acts and operations, in accordance with the law. The head of the internal audit body issues annual reports to the municipal council about the exercise of his functions and the state of control over the use of municipal resources. The observations, conclusions and recommendations of each control action are published on the local government electronic portal. In carrying out these functions,The head of the internal audit body must guarantee due compliance with the norms and provisions that govern government control, established by the Comptroller General as Governing Body of the National Control System. The Office of the Comptroller General of the Republic, when it deems it appropriate, may provide that the provincial or district control body supports and / or executes control actions in other provincial or district municipalities, in accordance with the regulations established for this purpose. The audit of the entity's financial and budgetary statements will be carried out annually, in accordance with the provisions of the Office of the Comptroller General of the Republic.The Office of the Comptroller General of the Republic, when it deems it appropriate, may provide that the provincial or district control body supports and / or executes control actions in other provincial or district municipalities, in accordance with the regulations established for this purpose. The audit of the entity's financial and budgetary statements will be carried out annually, in accordance with the provisions of the Office of the Comptroller General of the Republic.The Office of the Comptroller General of the Republic, when it deems it appropriate, may provide that the provincial or district control body supports and / or executes control actions in other provincial or district municipalities, in accordance with the regulations established for this purpose. The audit of the entity's financial and budgetary statements will be carried out annually, in accordance with the provisions of the Office of the Comptroller General of the Republic.in accordance with the provisions of the Office of the Comptroller General of the Republic.in accordance with the provisions of the Office of the Comptroller General of the Republic.
AUDIT:
The provision of local public services is controlled by the municipal council in accordance with its powers and by residents in accordance with this law.
THE MUNICIPAL MANAGEMENT:
Local public services can be directly managed and indirectly managed, provided that it is allowed by law and that the interests of the neighbors, the efficiency and effectiveness of the service and adequate municipal control are ensured. In any measure aimed at the provision of services, the budget balance of the municipality must be ensured.
GRANT OF CONCESSION:
Local governments may grant concessions to legal entities, national or foreign, for the execution and exploitation of infrastructure works or local public services, according to law. The concession may authorize the reimbursement of the investment through the yields of the work or the sustainable use of the natural resources generated, as the case may be. Decisions for the concession of new projects, works and existing public services or to be created, are adopted by municipal agreement in council session and are defined by simple majority. Municipalities may enter into advisory and support agreements for financing with national investment promotion institutions, in accordance with the law.
LOCAL CONTRACTS AND ACQUISITIONS:
Contracts and acquisitions carried out by local governments are subject to the law of the matter, and must be done in a public act and preferably with qualified companies incorporated in their jurisdiction, and in their absence with companies from other jurisdictions. The contracting and acquisition processes are governed by the principles of morality, free competition, impartiality, efficiency, transparency, economy, technological validity and fair and equal treatment; They are intended to ensure that local governments obtain goods, services and works of the required quality, in a timely manner and at adequate prices or costs.
MUNICIPAL BUSINESS ACTIVITY:
Municipal companies are created by law, at the initiative of local governments with the agreement of the municipal council with the favorable vote of more than half of the legal number of council members. These companies adopt any of the modalities foreseen by the legislation that regulates the business activity and their object is the provision of municipal public services. In this matter, municipalities can enter into advisory and financing agreements with national investment promotion institutions. The criteria of said business activity will take into account the principle of State subsidiarity and will stimulate private investment creating a favorable environment for it.In no case may they constitute unfair competition for the private sector or provide goods and services to the municipality itself in a direct and exclusive commercial relationship. The control of municipal companies is governed by the rules of the Organic Law of the National Control System and the General Comptroller of the Republic.
LOCAL ECONOMIC DEVELOPMENT:
Local governments promote the economic development of their territorial constituency and local business activity, with criteria of social justice.
MUNICIPAL LEGAL ORDER:
The legal order of the municipalities is constituted by the norms issued by the organs of government and municipal administration, according to the national legal order. Municipal norms and provisions are governed by the principles of exclusivity, territoriality, legality and administrative simplification, without prejudice to the validity of other general principles of administrative law. No authority can advocate knowing or regulating the matters that organic law establishes as exclusive competence. of the municipalities. The political, administrative and police authorities, outside the local government, have the obligation to recognize and respect the preeminence of the municipal authority in matters within their competence and in all official acts or ceremonies carried out within their constituency.Said authorities may not interfere in the compliance with the municipal norms and provisions issued under this subchapter, under responsibility.
BUDGET OF LOCAL GOVERNMENTS:
The municipalities are governed by annual participatory budgets as administration and management instruments, which are formulated, approved and executed in accordance with the relevant law, and in accordance with the agreed development plans of their jurisdiction. Participatory budgeting is part of the planning system. The municipalities, in accordance with the powers conferred on them by article 197 of the Constitution, regulate neighborhood participation in the formulation of participatory budgets. The municipal budget must be based on the real balance of its income and expenses and must be approved by the municipal council within the term established by the regulations on the matter. For the purposes of its budgetary and financial administration,the provincial and district municipalities constitute budget sheets whose owner is the respective mayor.
MUNICIPAL ACCOUNTING:
Accounting is carried out in accordance with general public accounting standards, unless the law imposes other simplified accounting criteria. The respective books and records must be legalized. Once the budget exercise has ended, under the responsibility of the municipal manager or whoever acts as his substitute, the general balance of income and expenses is formulated and the annual report is presented, documents that must be approved by the municipal council within the terms established by the National System. Accounting.
MUNICIPAL EQUITY:
The assets, income and rights of each municipality constitute its patrimony. The municipal heritage is administered by each municipality autonomously, with the guarantees and responsibilities of law. The public domain assets of the municipalities are inalienable and imprescriptible. All acts of disposition or guarantee on the municipal heritage must be public knowledge.
MUNICIPAL PROPERTY ASSETS:
The assets of the municipalities are:
· Real and personal property for public use destined for local public services.
· Municipal buildings and their facilities and, in general, all assets acquired, built and / or maintained by the municipality.
- The shares and participations of municipal companies.
· The flows, stocks, bonds, social participations, rights or any other asset that represents economically quantifiable values.
· The wasteland, abandoned and riverside lands transferred by the National Government.
- Contributions from urban allotments. Legacies or donations that are instituted in their favor. All others that each municipality acquires.
MARGESÍDE MUNICIPAL PROPERTY:
Each municipality opens and keeps updated the municipal assets margesí, under joint responsibility of the mayor, the municipal manager and the official that the municipality expressly designates.
MUNICIPAL INCOME:
They are municipal income:
- The taxes created by law in your favor.
· The contributions, fees, taxes, licenses, fines and rights created by your municipal council, which constitute your own income.
· The assigned resources of the Municipal Compensation Fund (FONCOMUN).
· Budget allocations and transfers from the national government.
· The resources assigned by way of canon and customs income, according to law.
· The specific assignments and transfers established in the Annual Budget Law, to attend to the decentralized services of its jurisdiction.
· The resources coming from its debt operations, arranged with charge to its own patrimony, and with endorsement or guarantee of the State and the approval of the Ministry of Economy and Finance in the case of external indebtedness, according to law.
· The resources derived from the concession of their real estate and the new projects, works or services delivered in concession.
· The rights for the extraction of construction materials located in the alveos and riverbeds, and quarries located in their jurisdiction, according to law.
· The full amount of resources from the privatization of its municipal companies.
· The toll charged for the use of the road infrastructure of its competition.
- Dividends from your shares, others determined by law.
Local governments may enter into credit operations out of their own resources and assets, requiring the approval of the majority of the legal number of members of the municipal council. The agreement and contracting of borrowings and debt operations are subject to the Public Sector Debt Law. The amortization and interest services cannot exceed 30% (thirty percent) of the income of the previous year.
MUNICIPAL TAX SYSTEM:
The tax system of the municipalities is governed by the special law and the Tax Code in the pertinent part. Municipalities can sign agreements with the National Administration Superintendence
Tax (SUNAT), aimed at optimizing the inspection and collection of their taxes, fees, excise, licenses and rights. The cost that represents the collection of the aforementioned taxes through said agreements may not be transferred to the taxpayers.
THE MUNICIPAL BANKING:
The municipal savings and credit banks are created by one or more provincial or district municipalities and operate in strict accordance with the special legislation on the matter. The municipal savings and credit banks preferably operate within the provincial territories in which they are authorized by the Superintendency of Banking and Insurance and cannot arrange loans with any of the country's municipalities.
MUNICIPAL COMPETITION MATTERS:
The Law of Bases of Decentralization establishes the exclusive or shared condition of a competition. The specific municipal functions derived from the competencies are exercised exclusively or shared between the provincial and district municipalities, in accordance with the provisions of this organic law. Within the framework of the specific powers and functions established in this law, the role of the provincial municipalities includes:
· Plan comprehensively for local development and land use, at the provincial level. The provincial municipalities are responsible for promoting and promoting the planning process for integral development corresponding to the scope of their province, gathering the priorities proposed in the district-level local development planning processes.
· Permanently promote the strategic coordination of comprehensive district development plans. The plans referring to the organization of the physical space and land use issued by the district municipalities shall be subject to the plans and general provincial municipal regulations on the matter.
· Promote, support and execute investment projects and municipal public services that objectively present externalities or economies of scale at the provincial level; for which purpose, they sign the pertinent agreements with the respective district municipalities.
· Issue the general technical standards, regarding the organization of physical space and land use, as well as the protection and conservation of the environment. In the case of urban municipalities, the local public services that, due to their characteristics, serve the whole of the urban agglomeration, must have coordination mechanisms in the area of planning and provision of said services among the related municipalities, so that the maximum efficiency in the use of public resources and an adequate provision to the neighbors are ensured.
4.5. JUSTIFICATION AND IMPORTANCE OF WORK
4.5.1. JUSTIFICATION
4.5.1.1. THEORETICAL JUSTIFICATION
In order for the resources used by local governments to achieve the institutional goals, objectives, mission and vision, it is necessary that they be managed corporately with benchmarking by the Mayor, Aldermen, municipal workers and residents of their jurisdiction.
Corporate governance with benchmarking includes the planning, organization, execution, coordination and control of the activities established by the Organic Law of Municipalities for local governments, through the use of human, material and financial resources to achieve the objectives.
In modern institutional management, corporate management with benchmarking of plans, compliance with laws and other aspects related to the management of local government activities is vital; what can be done effectively with the active and dynamic participation of authorities, workers and neighbors.
The application of corporate management with benchmarking will ensure that current policies and procedures are tailored to the needs of neighbors. It also ensures adequate monitoring to verify if the control policies and activities are obeyed by the authorities, workers and neighbors.
Corporate management with benchmarking will allow to face the rapid evolution of the economic, social and competitive environment, as well as the changing demands and priorities of the community and adapt its structure, processes and procedures to ensure continuity and development.
Corporate management with benchmarking, promotes efficiency and helps ensure the optimization of systems, sub-systems, resources, the reliability of financial information and compliance with current regulations.
Because corporate management with benchmarking is very useful for achieving institutional objectives, the need to apply it is increasing, which makes it advantageous to justify its application in local district governments.
Corporate management with benchmarking should be considered as a solution to potential problems in the management of all administrative systems of district municipalities.
4.5.1.2. METHODOLOGICAL JUSTIFICATION
The research starts from the existing problem in local governments. On this situation, theoretical approaches and experiences on the subject are presented, with the purpose of solving said problem.
This work will analyze corporate governance with benchmarking; Then it will explain how to achieve the effectiveness of local governments.
4.5.1.3. PRACTICAL JUSTIFICATION
The application of corporate governance with benchmarking will allow local governments to plan, organize, direct, integrate and control the resources, activities, processes and procedures of these entities in an efficient and effective way.
4.5.2. IMPORTANCE
The importance of this work is that it could be used by district local governments to carry out their municipal management within the framework of the strategies and aimed at improving the quality of their institutional management for the full benefit of local communities. With this document they can help in the timely forecast and adequate use of available resources in order to optimize the existing deficiencies in the current municipal administrations.
V. OBJECTIVES
5.1. MAIN GOAL
Establish a corporate management plan with benchmarking, which considers the authorities, workers and the neighborhood community; the strategies; material and financial resources and the objectives that must be carried out for the benefit of their district municipal jurisdictions.
5.2. SPECIFIC OBJECTIVES
1. Build technical criteria to apply municipal regulations, so that they contribute adequately to the effectiveness of local governments in the districts of Metropolitan Lima.
2. Define the integral participation of authorities, workers and residents of the district municipalities in achieving institutional goals and objectives.
3. Establish standards for the corporate management of district local governments, to measure the effectiveness of the services they provide for the benefit of the community..
SAW. HYPOTHESIS FORMULATION
6.1. MAIN HYPOTHESIS
If corporate management with benchmarking is organized by intertwining human resources, policies, strategies, material resources and institutional objectives; then the effectiveness of district local governments can be achieved.
6.2. SPECIFIC HYPOTHESES
1. If district local governments apply municipal regulations with technical criteria; they can then facilitate corporate management with benchmarking.
2. If local authorities facilitate the participation of the authorities, workers and neighbors of a community; then there will be real facilitators of municipal effectiveness.
3. If local governments define corporate governance standards with benchmarking; then they will facilitate the achievement and evaluation of effectiveness
6.3. VARIABLES AND INDICATORS
1. INDEPENDENT VARIABLE:
X. CORPORATE MANAGEMENT WITH BENCHMARKING
Ø INDICATORS:
X.1 Process of corporate management with benchmarking.
X.2. Resources for executing corporate management.
X.3. Standards to measure corporate management.
2. DEPENDENT VARIABLE:
And. EFFECTIVENESS OF LOCAL GOVERNMENTS
Ø INDICATORS:
Y.1. District local government regulations
Y.2. Effectiveness of district local governments
Y.3. Financial, economic and social results
VII.METODOLOGY
7.1. KIND OF INVESTIGATION
This research will be of the applied type, since all aspects are theorized, although its scope will be practical to the extent that they are taken into account by local governments.
7.2. INVESTIGATION LEVEL
The research to be carried out will be at the descriptive-explanatory level, since corporate governance will be described with benchmarking in all its aspects; and the way how to achieve effectiveness in local governments will be explained.
7.3. INVESTIGATION METHODS
The following methods will be used in this investigation:
1) Descriptive.- Because all aspects of corporate governance will be described with benchmarking and how to achieve effectiveness in local governments.
2) Inductive.- To infer the information of the sample in the research population.
7.4. DESIGN OF THE INVESTIGATION
This work includes the methodological approach and theoretical approach of the investigation. The methodological approach highlights the formulation of research problems, objectives and hypotheses. In the theoretical approach, the development of the variables and indicators of the research in relation to the problems, objectives and hypotheses formulated stands out.
At the end of the research work, first the specific objectives will be contrasted with the general objective of the research. The contrasted specific objectives will be the basis for issuing the partial conclusions of the investigation. The partial conclusions will be the basis for issuing the general conclusion of the work.
Finally, an interrelation will be established between the general objective and the general conclusion until the general hypothesis of the investigation is contrasted.
7.5. POPULATION OF THE INVESTIGATION
The research population is made up of the directors, managers, officials, workers and neighbors of local governments.
7.6. INVESTIGATION SAMPLE
The sample for this work will be made up of directors, managers, officials, workers and residents of the Municipality of Ate-Viotarte, Santa Anita and La Molina. To define the sample size, the probabilistic method has been used and the statistical formula for populations less than 100,000 has been applied.
Where:
| n | It is the size of the sample to be taken into account for the field work. It is the variable that you want to determine. |
| P and q | They represent the probability of the population to be included or not in the sample. According to the doctrine, when this probability is not known from statistical studies, it is assumed that p and q have a value of 0.5 each. |
| Z | Represents the standard deviation units that in the normal curve define an error probability = 0.05, which is equivalent to a 95% confidence interval in the sample estimate, therefore the Z value = 1.96 |
| N | The total population. This case 620 people considering those people who have elements to answer for the research topics to be carried out. |
| EE | Represents the standard error of the estimate, according to the doctrine, it must be 0.09 or less. In this case 0.09 has been taken |
Substituting:
n = (0.5 x 0.5 x (1.96) 2 x 620) / (((0.09) 2 x 619) + (0.5 x 0.5 x (1.96) 2))
n = 100
STRATIFICATION OF THE SAMPLE OF THE INVESTIGATION:
| Districts | DIR | GER | FUN | TRA | VEC | TOT. |
| ATE-VITARTE | two | one | 5 | twenty | 5 | 33 |
| SANTA ANITA | two | one | 5 | twenty | 5 | 33 |
| LA MOLINA | two | two | 5 | twenty | 5 | 3. 4 |
| TOTAL | 06 | 04 | fifteen | 60 | fifteen | 100 |
NOTE:
DIR: Directors; GER: Managers; FUN: Officials; TRA: Workers; VEC: Neighbors.
7.7. DATA COLLECTION TECHNIQUES
The techniques that will be used in the investigation will be the following:
1) Surveys.- It will be applied to obtain information on the research topics.
2) Documentary analysis.- It will be used to analyze the norms, bibliographic information and other aspects related to the investigation.
7.8 DATA COLLECTION INSTRUMENTS.
The instruments that will be used in the investigation are the following: questionnaire and document analysis guide. The questionnaire will be used to carry out the survey. The documentary analysis guide is applied to organize and define the theories that will be taken into account for the theoretical framework of the research.
7.8. ANALYSIS TECHNIQUES
The following techniques will be applied:
- Documentary analysis Inquiry Data reconciliation
· Tabulation of tables with quantities and percentages
· Understanding graphics
7.9. DATA PROCESSING TECHNIQUES
The following data processing techniques will be applied:
- Sorting and classification Manual registration Computerized process with Excel Computerized process with SPSS
VIII. SCHEDULE
| ACTIVITIES | FEB | SEA | APR | MAY | JUN | JUL | AUG |
| THESIS PLAN: | |||||||
| Data collection | X | ||||||
| Formulation | X | ||||||
| Presentation | X | ||||||
| Approval | X | ||||||
| THESIS: | |||||||
| Data collection | X | X | X | X | |||
| Organization of info. | X | X | X | ||||
| Information processing | X | X | |||||
| Thesis writing | X | ||||||
| Presentation | X | ||||||
| Lift | X | ||||||
| Approval | X |
IX. BUDGET
| EXPENSE BUDGET | |||||
| ITEMS | QUANTITY | UNIT | UNIT PRICE | SUBTOTAL | TOTAL ITEM |
| I. ASSETS: | 770.00 | ||||
| Goods | 4 | THOUSAND | 25 | 100.00 | |
| Pencils | 5 | DOZENS | 10 | 50.00 | |
| Computer ink | 10 | UNITS | 30 | 300.00 | |
| Floppy | 3 | DOZEN | twenty | 60.00 | |
| CD | one | DOZEN | 60 | 60.00 | |
| Other assets | 200.00 | ||||
| II. SERVICES | 3,480.00 | ||||
| I support statistical work | 1,000.00 | ||||
| Secretarial support | 1,000.00 | ||||
| Mobility | 300.00 | ||||
| Viaticals | 500.00 | ||||
| Telephone | 200.00 | ||||
| Prints | 180.00 | ||||
| Photocopies | 100.00 | ||||
| Various | 200.00 | ||||
| TOTAL | 4,250.00 | ||||
X.
| INCOME BUDGETS | ||
| Own resources | 4,250.00 | |
| Donations | 0000.00 | |
| Other sources | 0000.00 | |
| Total | 4,250.00 |
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