Presupuesto: una herramienta para la toma de decisiones en empresas industrials.

Abstract

The use of the budget is based on an approach to control, and making financial decisions, on the basis of different scenarios that affect the performance of the industrial sector, it was decided to carry out this study, which aims to demonstrate the importance of the full use of a budgetary system that would enable it to achieve its objectives and goals, making timely and accurate decisions. Budgets help to determine what are the strengths and weaknesses of the company areas. The budget control generates the internal coordination of efforts, plan and control operations constitute the essence of the utilities planning and budgetary system provides a comprehensive picture of the operations as a whole. The methodology applied for the fulfillment of the target path consisted of an investigation from reliable sources such as scientific articles, books, among others, in addition the research was descriptive, with a quantitative approach. The results of the study proved that budgets are tools that allow to quantify the objectives of the company, for them it is important to consider different scenarios, due to the changing environment of the economy of the countries, this form is try processes for timely decision-making before possible deviations from the forecasts made.