El presupuesto dentro del sistema efectivo de control de gastos en una empresa.

Abstract

Organizations require financial plans to meet the objectives and goals implemented to achieve them in a certain period of time. A tool that serves for financial planning is the budget that allows to exercise control of costs and expenses incurred by the organization for their work activities. Companies must have budgetary policies with the idea of rationalizing costs by optimizing organizational resources to obtain a greater profit margin. Obtaining an effective system of control of expenses that contributes to the efficient performance of the company. The general objective of the work is to establish the importance of the budget within the effective system of control of expenses within a company elaborating the state of costs and expenses for the next three years to establish the essential elements of an effective system of cost control. Methodologically, the method of analytical - quantitative reasoning was used to develop the proposed exercise, as well as analytical economy methods to establish economic indices from official sources and the mathematical method for budgetary projections. Using the bibliographic technique to access scientific articles, books and the internet to gather information that allows the preparation of the work. As an alternative solution, the budget becomes a tool that contributes to the efficiency of the effective system of control of expenses of a company, making it more efficient and competitive, while achieving the objectives and goals set by the organization.