Español

Abstract

ABSTRACT

Strategic planning provides a structured approach to addressing complexities, offering a clear roadmap that aligns organizational resources and initiatives with overarching goals. This review article aimed to identify the factors related to the integration between the annual operational plan and the budget in the execution of strategic projects in public management. The study was conducted through a systematic analysis with a descriptive focus. The results highlighted that financial planning and its articulation with the Operational Plan in public administration are important elements for the successful implementation of strategic projects. In this context, an analysis was performed on the GAD Parroquial Puerto Cayo POA (Annual Operating Plan) in Jipijapa canton to understand the basis of its approved budgets for the 2024 fiscal year, revealing that several projects included in the POA lacked sufficient budgetary support. This indicates management shortcomings, which translate into a lack of integration among these three components, preventing transparency in the development of strategic projects. In conclusion, public administrators bear the significant responsibility of guiding their organizations through a series of uncertainties, from economic fluctuations to political reforms. Therefore, by defining clear objectives and aligning them with available resources, it is possible to create an environment where innovation thrives and operational efficiency is maximized.