Strategic underutilization of the Annual Procurement Plan as a tool for preventive management of contractual risks
Keywords:
contract planning, contractual risks, preventive managementAbstract
Introduction: This study addressed the problem of the strategic underutilization of the Annual Procurement Plan in Ecuadorian public administration, evidenced by its use as a regulatory compliance instrument without the effective integration of preventative analysis, which contributes to the generation of contractual risks. The general objective was to analyze the influence of the underutilization of the Annual Procurement Plan on the recurrence of financial, legal, and operational risks in public procurement. Materials and methods: The methodology adopted a quantitative approach, with a descriptive-correlational scope and a non-experimental, cross-sectional design. Theoretical methods such as analysis, synthesis, induction, and deduction were employed, along with empirical methods based on a structured survey administered to twenty-five public procurement analysts using a Likert-type scale. Results: Data processing was carried out using descriptive and inferential statistics, employing Spearman's rank correlation coefficient to test the hypotheses. The main finding revealed an extremely high positive correlation between the strategic underutilization of the Annual Procurement Plan and the recurrence of contractual risks, with a coefficient of 0.976 and statistical significance. Discussion: This finding confirmed that planning focused on formal compliance, without strategic integration or a preventive approach, is associated with the recurrence of financial, legal, and operational contingencies during contract execution. Conclusions: The study concluded that contract planning is a determining factor in institutional performance. Therefore, it is necessary to incorporate preventive management criteria into the Annual Procurement Plan to strengthen stability, efficiency, and governance in public procurement.
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Copyright (c) 2026 Darwin Jesús Benavides Villacis , Geovanny Patricio Villegas Solano, Willian Paul Avilés Quiñonez, Noel Batista Hernández
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