Planificación estratégica y su influencia en la elaboración del presupuesto para una correcta toma de decisiones.

Abstract

By using the budget, as a basis for strategic planning used by companies, to know in advance relevant information, about some results considered by the employer as key points for obtaining objectives, possible risks are foreseen, evaluating the operations of the different departments or areas of activity. To demonstrate the aforementioned, the relevant budgets for the next four years were elaborated in the company "Chimborazo", with the purpose of analyzing the influence of the budget on companies in the industrial sector through the use of short and long strategic planning. term allowing to establish goals, vision, mission and internal conditions that allow identifying strengths, weaknesses, threats and opportunities plus the corresponding strategies applicable to each functional area of the company. Its methodological basis is documentary and descriptive, it is documentary since it consists primarily of a rigorous literary review of several experts who have already written on the subject to be treated and is descriptive because the most relevant was raised when processing the data and analyzing them. As a result, it demonstrates the importance of budget and strategic planning in mitigating the different conflicts that the company must face and that will later be useful for efficient and effective decision-making, thereby achieving favorable and satisfactory economic benefits for the company. company.