Financial performance and resource management in the public sector.

Abstract

The study focuses on evaluating the impact of financial statement analysis on the decision-making of the Decentralized Autonomous Municipal Government of Santiago de Quero; it also seeks to improve financial management and effectiveness in the fulfillment of obligations and institutional projects. Quantitative and qualitative methods were used to analyze the financial statements of the GAD between 2021 and 2022, and surveys were applied to employees. A significant improvement was revealed in debt management, in liquidity indicators, with an increase in current assets that has allowed greater solvency and efficiency. It is recommended to continue monitoring financial indicators to maintain and enhance effective resource management.