Los principios presupuestarios para el control organizacional en las pymes de la ciudad de Machala.

Abstract

In order to keep an efficient control of their productive and commercial activities, companies have various accounting tools for efficient management of the organization, one of them being the budget. With the budget, it is possible to optimize the income and expenses of a certain period, for an efficient control of resources, complying with the organizational objectives and goals, thereby reducing any internal or external risk to which the company is exposed. To prepare a budget it is necessary to follow a series of rules known as budgetary principles with which it is sought to have reliable and transparent information for correct decision-making. The general objective of the study is to analyze the budgeting principles, based on the budgeting technique, in order to design a model budget where compliance with the budgeting principles is evidenced. In the development of the case, the hermeneutical method is used, for the collection of information the technique of bibliographic review is applied. For a better understanding, a practical exercise is proposed for which descriptive and documentary research is applied. In this way, the importance of the budget for an organization is exposed, in which principles must prevail to make the management of the resources available to the company for its operation transparent.