Financial comptroller in public procurement. A review of the public works contracts of the Venezuelan state

This research evaluates the financial and administrative contracting methodology carried out in the period 2012-2013 by the Venezuelan National Government, through one of the public companies destined for urban development for the public sector. The administrative files (32 contracting procedures tr...

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Autores:
Tipo de recurso:
Fecha de publicación:
2020
Institución:
Universidad Pedagógica y Tecnológica de Colombia
Repositorio:
RiUPTC: Repositorio Institucional UPTC
Idioma:
spa
OAI Identifier:
oai:repositorio.uptc.edu.co:001/12484
Acceso en línea:
https://revistas.uptc.edu.co/index.php/inquietud_empresarial/article/view/9716
https://repositorio.uptc.edu.co/handle/001/12484
Palabra clave:
Public procurement
financial evaluation
urban development
contracting processes
Contratación pública
evaluación financiera
desarrollo de urbanismos
procesos de contratación
Rights
License
Derechos de autor 2020 Romel Ramón González-Díaz, Katiusca Cruz-Ayala
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network_name_str RiUPTC: Repositorio Institucional UPTC
repository_id_str
spelling 2020-06-302024-07-05T18:53:01Z2024-07-05T18:53:01Zhttps://revistas.uptc.edu.co/index.php/inquietud_empresarial/article/view/971610.19053/01211048.9716https://repositorio.uptc.edu.co/handle/001/12484This research evaluates the financial and administrative contracting methodology carried out in the period 2012-2013 by the Venezuelan National Government, through one of the public companies destined for urban development for the public sector. The administrative files (32 contracting procedures transactionally) of the selection processes carried out in the period 2012 and 2013, framed by the current legislation for public procurement in Venezuela, were also reviewed and analyzed the financial statements. audited applying the theories of (Díaz & Ramos, 2019; González-Díaz, Lara, López, & Hernández-Royett, 2016; González-Díaz & Perez, 2015). It is concluded that there is a directly proportional relationship in the companies benefiting from the award and that they presented a negative trend in the financial field (horizontal analysis) with the termination or termination, not to the satisfaction of works contracts. Keywords: Public procurement, financial evaluation, urban development, contracting processes. JEL Classification: D92, E62, G3. Received: 05/07/2019.  Accepted: 16/06/2020.  Published: 30/06/2020. En esta investigación se evalúa la metodología financiera y administrativa de contratación que se realizaron en el periodo 2012-2013 por el Gobierno Nacional Venezolano, mediante una de las empresas públicas destinadas al desarrollo urbanístico para el sector público. Se examinaron los expedientes administrativos (32 procedimientos de contratación transaccionalmente) de los procesos de selección efectuados en el período 2012 y 2013, enmarcados por la legislación vigente para la contrataciones públicas en Venezuela, así mismo se sometieron a una revisión y análisis de los estados financieros auditados aplicando las teorías de (González-Díaz, Lara, López, & Hernández-Royett, 2016; González-Díaz & Perez, 2015; González Díaz & Ramos, 2019). Se concluye que existe una relación directamente proporcional en las empresas beneficiadas con la adjudicación y que presentaron una tendencia negativa en el ámbito financiero (análisis horizontal) con la rescisión o terminación no a satisfacción de contratos de obras. Palabras clave: Contratación pública, evaluación financiera, desarrollo de urbanismos, procesos de contratación. Códigos JEL: D92, E62, G3. Recibidio: 05/07/2019.  Aceptado: 16/06/2020.  Publicado: 30/06/2020. application/pdfspaspaUnidad Editorial UPTChttps://revistas.uptc.edu.co/index.php/inquietud_empresarial/article/view/9716/9400Derechos de autor 2020 Romel Ramón González-Díaz, Katiusca Cruz-Ayalahttp://creativecommons.org/licenses/by-nc/4.0http://purl.org/coar/access_right/c_abf72http://purl.org/coar/access_right/c_abf2Inquietud Empresarial; Vol. 20 No. 1 (2020): Inquietud Empresarial 20(1) January-June 2020; 43-58Inquietud Empresarial; Vol. 20 Núm. 1 (2020): Inquietud Empresarial 20(1) Enero-Junio 2020; 43-580121-1048Public procurementfinancial evaluationurban developmentcontracting processesContratación públicaevaluación financieradesarrollo de urbanismosprocesos de contrataciónFinancial comptroller in public procurement. A review of the public works contracts of the Venezuelan stateContraloría financiera en la contratación pública. Una revisión de los contratos de obras públicas del estado Venezolanoinfo:eu-repo/semantics/articlehttp://purl.org/coar/resource_type/c_2df8fbb1info:eu-repo/semantics/publishedVersionhttp://purl.org/coar/version/c_970fb48d4fbd8a155http://purl.org/coar/version/c_970fb48d4fbd8a85González-Díaz, Romel RamónCruz-Ayala, Katiusca001/12484oai:repositorio.uptc.edu.co:001/124842025-07-18 11:31:22.214metadata.onlyhttps://repositorio.uptc.edu.coRepositorio Institucional UPTCrepositorio.uptc@uptc.edu.co
dc.title.en-US.fl_str_mv Financial comptroller in public procurement. A review of the public works contracts of the Venezuelan state
dc.title.es-ES.fl_str_mv Contraloría financiera en la contratación pública. Una revisión de los contratos de obras públicas del estado Venezolano
title Financial comptroller in public procurement. A review of the public works contracts of the Venezuelan state
spellingShingle Financial comptroller in public procurement. A review of the public works contracts of the Venezuelan state
Public procurement
financial evaluation
urban development
contracting processes
Contratación pública
evaluación financiera
desarrollo de urbanismos
procesos de contratación
title_short Financial comptroller in public procurement. A review of the public works contracts of the Venezuelan state
title_full Financial comptroller in public procurement. A review of the public works contracts of the Venezuelan state
title_fullStr Financial comptroller in public procurement. A review of the public works contracts of the Venezuelan state
title_full_unstemmed Financial comptroller in public procurement. A review of the public works contracts of the Venezuelan state
title_sort Financial comptroller in public procurement. A review of the public works contracts of the Venezuelan state
dc.subject.en-US.fl_str_mv Public procurement
financial evaluation
urban development
contracting processes
topic Public procurement
financial evaluation
urban development
contracting processes
Contratación pública
evaluación financiera
desarrollo de urbanismos
procesos de contratación
dc.subject.es-ES.fl_str_mv Contratación pública
evaluación financiera
desarrollo de urbanismos
procesos de contratación
description This research evaluates the financial and administrative contracting methodology carried out in the period 2012-2013 by the Venezuelan National Government, through one of the public companies destined for urban development for the public sector. The administrative files (32 contracting procedures transactionally) of the selection processes carried out in the period 2012 and 2013, framed by the current legislation for public procurement in Venezuela, were also reviewed and analyzed the financial statements. audited applying the theories of (Díaz & Ramos, 2019; González-Díaz, Lara, López, & Hernández-Royett, 2016; González-Díaz & Perez, 2015). It is concluded that there is a directly proportional relationship in the companies benefiting from the award and that they presented a negative trend in the financial field (horizontal analysis) with the termination or termination, not to the satisfaction of works contracts. Keywords: Public procurement, financial evaluation, urban development, contracting processes. JEL Classification: D92, E62, G3. Received: 05/07/2019.  Accepted: 16/06/2020.  Published: 30/06/2020. 
publishDate 2020
dc.date.accessioned.none.fl_str_mv 2024-07-05T18:53:01Z
dc.date.available.none.fl_str_mv 2024-07-05T18:53:01Z
dc.date.none.fl_str_mv 2020-06-30
dc.type.none.fl_str_mv info:eu-repo/semantics/article
dc.type.coar.fl_str_mv http://purl.org/coar/resource_type/c_2df8fbb1
dc.type.coarversion.fl_str_mv http://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.version.none.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.coarversion.none.fl_str_mv http://purl.org/coar/version/c_970fb48d4fbd8a155
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistas.uptc.edu.co/index.php/inquietud_empresarial/article/view/9716
10.19053/01211048.9716
dc.identifier.uri.none.fl_str_mv https://repositorio.uptc.edu.co/handle/001/12484
url https://revistas.uptc.edu.co/index.php/inquietud_empresarial/article/view/9716
https://repositorio.uptc.edu.co/handle/001/12484
identifier_str_mv 10.19053/01211048.9716
dc.language.none.fl_str_mv spa
dc.language.iso.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistas.uptc.edu.co/index.php/inquietud_empresarial/article/view/9716/9400
dc.rights.es-ES.fl_str_mv Derechos de autor 2020 Romel Ramón González-Díaz, Katiusca Cruz-Ayala
http://creativecommons.org/licenses/by-nc/4.0
dc.rights.coar.fl_str_mv http://purl.org/coar/access_right/c_abf2
dc.rights.coar.none.fl_str_mv http://purl.org/coar/access_right/c_abf72
rights_invalid_str_mv Derechos de autor 2020 Romel Ramón González-Díaz, Katiusca Cruz-Ayala
http://creativecommons.org/licenses/by-nc/4.0
http://purl.org/coar/access_right/c_abf72
http://purl.org/coar/access_right/c_abf2
dc.format.none.fl_str_mv application/pdf
dc.publisher.es-ES.fl_str_mv Unidad Editorial UPTC
dc.source.en-US.fl_str_mv Inquietud Empresarial; Vol. 20 No. 1 (2020): Inquietud Empresarial 20(1) January-June 2020; 43-58
dc.source.es-ES.fl_str_mv Inquietud Empresarial; Vol. 20 Núm. 1 (2020): Inquietud Empresarial 20(1) Enero-Junio 2020; 43-58
dc.source.none.fl_str_mv 0121-1048
institution Universidad Pedagógica y Tecnológica de Colombia
repository.name.fl_str_mv Repositorio Institucional UPTC
repository.mail.fl_str_mv repositorio.uptc@uptc.edu.co
_version_ 1839633830927925248

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