La planificación presupuestaria y su influencia en el rendimiento financiero de la bananera San Enrique del período 2016-2017.

Abstract

In this work to obtain the title of engineer in accounting and auditing CPA, I aim to show the importance of carrying out a budgetary planning and its impact on the financial performance of the banana company "San Enrique" of the city of Machala, province of El Oro the methodology used for the scope of the study objective was the mixed quantitative-qualitative approach, through a bibliographical review of scientific articles from journals such as Scielo, REDALYC, Dialnet, among others. As an instrument and evaluation tools, the interview and financial indicators were used to fulfill the purpose of the study, two last economic periods were compared before the beginning of this investigation, i.e. 2016-2017. In the period 2016 the company in mention did not elaborate the budgetary planning compared to the period 2017. Departing from the conception that budget planning is a projection tool that is used to examine the revenues and expenses projected to be the company's planned expenses and revenues, this programming is broken down into parts such as They are the income budget which consists of the joint sales projections at the established tariffs, and the expenses budget which consists in projecting the expenses that are envisaged for the normal functioning of the company, also they say that the Budget planning is a translation of financial planning, and other authors such as Welsch, Hilton, Gordon, and Rivera (2005) point out that budgetary planning must consist of budget cards as production budgets, Sales budget, direct labor budget, direct material budget, manufacturing overhead budget, cost budgets, distribution cost budget, administration spending budgets, budget of other income and expenses. It resulted in a marked difference between the financial performance of the period 2016 vs 2017, the absence of budgetary planning in the 2016 resulted in the indicator gross profit margin an average of 9.17% and against a 22.22% in the 2017. As for the operating profit margin indicator The result was 2.78% vs 5.40% in 2017, in relation to the indicator net profit margin The result in 2016 was 2.36% and 2017% 4.59. In the performance indicator on total assets and yield on equity investment in the period 2016, 3.81% and 3.81% were obtained consecutively, while in 2017 the same indicators were reached 6.70% and 3.82%. Under this context it is concluded that the absence of a budgetary planning in the period 2016 left as a result a lower financial performance of the company and that the elaboration of the budgetary planning in the 2017 without the respective follow-up It prevented getting a more productive result, but better than in 2016. Therefore, from the follow-up of the object of study in the company and the analysis of the results it is recommended that any entity independently of its characteristics has to elaborate a budgetary planning in view of the evidences found In the bibliography and results of studies that expose the advantages of having a planning that favors the financial performance. In addition, budget card formats have been developed as a proposal that fits the needs of the company.