La planificación presupuestaria y su influencia en el proceso administrativo de una empresa industrial para la correcta toma de decisiones.

Abstract

Budget planning is of great importance in an organization, contributing to an adequate management decision making according to the reality and the context where it operates. Given this, the present research work aims to analyze budget planning and its influence on the administrative process by reviewing literature for proper decision making in industrial companies. The methodology that has been applied is documentary and descriptive; because projections of the company's operations were made in a certain period and the theoretical foundation of knowledge related to the subject is exposed, which are supported by information of scientific articles for the reader's understanding and later development of the proposed case study. As a result, it reaffirms that the budget is the main instrument for industrial companies due to its focus on optimizing resources, in order to maximize wealth, mitigating financial risk. In this way, it is necessary to give importance to the fact that industrial companies must have budgetary policies in place when planning, it must be interrelated with all the areas belonging to it, in which effective communication is involved, which is fundamental in the processes with the purpose that the objectives of different departments are aligned with those that the entity has been drawn.