Operational management in the handling of financial resources of the decentralized autonomous parish government of Puerto Cayo

Abstract

This scientific article analyzes the impact of operational management on the efficiency of financial resources in the Decentralized Autonomous Government (GAD) of Puerto Cayo (Ecuador) using a mixed methodology that integrates qualitative approaches (interview with the institutional representative) and quantitative approaches (surveys of 100% of staff, *n* = 12). The results show a moderate negative correlation (r = -0.40) between both variables, indicating that deficiencies in operational management—particularly low participation in decision-making (reported by only 25% of the team), ineffective communication (50%), and opacity in budgetary information (33%)—are significantly associated with a perception of financial inefficiency. Regression analysis (r² = 0.16) reveals that 16% of the variability in financial resources is explained by operational factors, highlighting the complementary influence of limitations in technical training and periodic audits. In conclusion, an intervention model based on three pillars is proposed: (1) continuous training in ICT and public finance for officials, (2) implementation of operational plans with performance indicators linked to budget efficiency, and (3) creation of citizen oversight bodies for social audits. These strategies, supported by the theory of human capital (Vergara et al., 2021) and participatory governance (Villaprado & Zambrano, 2024), constitute a replicable roadmap for GADs with similar challenges, transforming operational management into a catalyst for transparency and sustainable local development. Introduction. In Ecuador, decentralization has granted administrative and financial autonomy to parishes, but challenges in efficiency and transparency persist (Costa et al., 2022). The Puerto Cayo Parish GAD, located on the coast of Manabí, faces critical problems such as a lack of staff training, a lack of strategic planning, and deficiencies in project evaluation, which limit its capacity to execute community initiatives (Ponce et al., 2021). There is a lack of a clear and effectively structured operational plan capable of guiding the allocation and use of financial resources. Furthermore, there are evident problems with transparency in the management of funds, leading to corruption or misuse of resources. This makes it difficult to evaluate the effectiveness of implemented projects, preventing necessary adjustments. Objective. Analyze the impact of operational management on the efficient use of financial resources of the Puerto Cayo Parish GAD. Methodology. The research involved an analysis of the theoretical foundations and a diagnosis of the current situation of the operational management and financial resources variables. Methods of bibliographic exploration, description, and analysis were employed. Results. The interpretation of the results obtained from the operational management and the efficient use of financial resources in the Decentralized Autonomous Parish Government of Puerto Cayo was confirmed through the results of the in-depth interview, the survey, and the correlation carried out according to the Pearson statistic, which verified the impact of operational management on the financial resources of the GAD under study.  Conclusion. This study shows that operational management significantly impacts the efficiency of the financial resources of the Puerto Cayo Parish GAD, manifested through a moderate negative correlation (r = -0.40). This finding indicates that deficiencies in operational processes, especially limited participation in decision-making (only perceived by 25% of staff), ineffective communication (considered adequate by only 50%), and lack of clarity in budgetary information (unknown by 33%), are directly associated with a perception of inefficiency in financial management. General Area of Study: Business Management. Specific area of study: Financial Management. Type of study: Original articles.