Análisis del presupuesto como herramienta para la mejora continua en el proceso de planeación de las empresas.

Abstract

Change is a constant in today's world, globalization no longer knows borders, and distances are shortened as new information technologies proliferate, which allows visible knowledge to exist throughout the planet. In the last thirty years, information has been generated that a few years ago would have been impossible to access. This situation affects notably the businesses that daily face the most biting competition in increasingly demanding markets. In order to face these challenges, the administrator needs to help with tools, in order to ensure their permanence in the long term. That is why this work entitled "Analysis of the budget as a tool for continuous improvement in the process of business planning" focuses on analyzing the budget part, presenting for this an example where the entire projection process is reflected. a specific company, concluding with this that through this type of research the most relevant aspects of business administration can be exposed, demonstrating through the development of a practical example how administrative accounting is necessary within the control and planning, allowing thus determine that the best methodology is the budgetary projection, and that the analysis of variations influences the continuous institutional improvement, in addition it is considered necessary that this type of work be socialized generating debates among professionals that allow to obtain proposals that are the starting point of subsequent investigations.