El presupuesto como herramienta de la dirección estratégica de las asociaciones agropecuarias productoras de cacao de la provincia de El Oro.

Abstract

In a highly competitive environment, efficient budget management optimizes the use of financial resources, detects opportunities and reduces risks, guaranteeing positive results in the organization's administration. It is essential to plan actions at all hierarchical levels to ensure managerial success in any type of entity. The objective of this work was to analyze the budget, from the theoretical foundation to its practical application, as a tool for the strategic management of cocoa organizations in the province of El Oro, with this study, we sought to analyze the current situation of the sector, at the same time, develop a culture of planning and control in organizations. The methodology adopted was a mixed approach, using qualitative and quantitative analysis, applying data collection instruments such as a survey guide, interview guide and excel sheet. The findings indicate that the association faces great challenges due to the lack of a well-defined financial and strategic structure. The absence of budgets and a structured operating plan limits its ability to achieve its objectives and adapt to changing market conditions. Therefore, it is critical for the organization to adopt a more formal approach to managing its resources, using financial planning tools that allow it to have greater control and better alignment with its long-term goals.