Presupuesto como herramienta para el control de la rentabilidad en las empresas comerciales.

Abstract

Currently organizations develop their activities are unstable environments where uncertainty usually prevails, which is why it is necessary that activities are planned from a budget, in this handle the greater the uncertainty, the lower the risks the company will assume. The budget emerges as a tool to plan and control the behavior of economic indicators for different financial, administrative and accounting aspects, most of the functions performed by budgets depends on the direction the organization has. It contributes to the directive efficiency for the financial control of all the activities, and to define responsibilities to those in charge of each one of the areas that compose it. The objective of the complexive proposal is to: analyze the application of the budget as a tool for the adequate control of profitability in commercial companies. The methodology used is descriptive, which allows to characterize the utility of the budget, in addition the analytical approach corresponds to the documentary corpus of review of scientific articles recognized in databases.