Análisis de la planificación estratégica y su relación con los presupuestos.

Abstract

This paper proposes to analyze the role that the budget plays in business management, especially in strategic planning, an important factor that allows the growth of companies, so the objective was to analyze strategic planning based on budget management to demonstrate its relation to budgets. Due to the above, it is worth mentioning that the methodology applied to the research was documentary and descriptive, documentary since a rigorous literary review was carried out based on several authors in order to have an in-depth understanding of the subject to be discussed and is descriptive due to According to the data obtained, the relationship between planning and budgets was described. The analysis carried out has shown that strategic planning and budgets are closely related and their complementation represents a great help to business management and organizational development. Therefore, it was concluded that each of the elements of planning have a significant impact on the design of budgets, since by proposing strategies, goals, objectives and programs, a series of changes in budgets are triggered, which will determine the possibility of carrying out projects or not, and also allows to foresee future incidents.