Planificación financiera como herramienta para la toma de decisiones de la empresa Banacali S.A.

Abstract

Financial planning is a key process for companies to efficiently manage their resources and achieve their strategic objectives. This study examines financial planning in BANACALI S.A., with the purpose of analyzing its impact on managerial decision-making and designing a methodological guide to facilitate its implementation. Using a mixed methodological approach, based on a pragmatic paradigm and the inductive method, several deficiencies in the integration of financial planning with business strategy were identified. Although the company has a well-defined mission, vision and strategic objectives, these are not aligned with its financial management. The lack of measurement indicators makes it difficult to evaluate results and correct deviations. In addition, there was evidence of deficient monitoring of the operating budget, problems in inventory management and poorly structured administration of equity capital, which impacts operational efficiency and decision making. In conclusion, financial planning at BANACALI S.A. is not completely effective due to the absence of control and follow-up tools. The lack of integration between corporate strategy and financial management prevents the company's performance from being accurately evaluated and timely adjustments from being made.