Operational management and its impact on the financial resources of the decentralized autonomous government of the Port of Machalilla

Main Article Content

Erick Raúl Baque Sánchez
Mercedes Scarleth Vera Pincay

Abstract

This study analyzes the impact of operational management on the financial resources of the Decentralized Autonomous Government (GAD) of Puerto Machalilla Parish (Ecuador). Using a mixed methodology (survey of 15 staff members and an interview with an institutional representative), operational deficiencies—such as low participation in decision-making (only 25% of staff perceive involvement), ineffective communication (considered adequate by just 50%), and budgetary opacity (33% lack information)—were found to correlate with financial inefficiency. Statistical analysis revealed a moderate negative correlation (r = -0.40): lower operational quality linked to higher perceived financial issues. Linear regression showed that operational factors explain 16% (r² = 0.16) of financial efficiency variability. Additional findings include sporadic technical training (60% of staff) and infrequent audits, undermining transparency and accountability. The conclusions emphasize that robust operational management—based on strategic planning, continuous training in ICT/public finance, and citizen participation—is key to optimizing resources. The study proposes implementing performance indicators tied to budgetary efficiency and citizen oversight committees for social audits, replicable in other GADs facing similar challenges. Introduction. Efficient use of financial resources is critical for Decentralized Autonomous Governments (GADs), such as the Puerto Machalilla Parish GAD (Ecuador), where it directly impacts local development and residents’ quality of life. Despite autonomy granted by decentralization, challenges persist, including: untrained personnel, leading to ineffective decision-making; lack of strategic planning, resulting in projects misaligned with community needs; weak project evaluation, limiting learning and adjustments; and fund management opacity, eroding public trust.  Objective.   To analyze the impact of operational management on the efficiency of financial resource use in the Puerto Machalilla Parish GAD. Methodology. The research involved analyzing theoretical foundations and diagnosing current conditions of operational management–financial resource variables. Methods included exploratory, descriptive, and bibliographic analysis. Results.  Results confirmed that operational management significantly affects financial efficiency. Key issues: limited decision-making participation (25% of staff), ineffective communication (50%), and budgetary opacity (33%). Statistical tools (Pearson correlation and linear regression) revealed a moderate negative correlation (r = -0.40) and 16% explanatory power (r² = 0.16) of operational factors over financial efficiency variability. Conclusion. Operational management significantly influences financial efficiency in the Puerto Machalilla Parish GAD, evidenced by a moderate negative correlation (r = -0.40). Deficiencies—low decision-making participation, ineffective communication, and budgetary opacity—are directly associated with perceived financial inefficiency. Operational factors explain 16% (r² = 0.16) of variability, exacerbated by technical training gaps and irregular audits. General Area of Study: Business Management Specific area of study: Financial Management Type of study: Original articles.

Article Details

How to Cite
Baque Sánchez , E. R., & Vera Pincay, M. S. (2025). Operational management and its impact on the financial resources of the decentralized autonomous government of the Port of Machalilla. Ciencia & Turismo, 4(3), 24-41. https://doi.org/10.33262/ct.v4i3.69
Section
Artículos