Variables que influyen en la elaboración del presupuesto en una empresa industrial para la toma de decisiones.

Abstract

The research topic called "Variables that influence the preparation of the industrial budget for decision making" aims to detail which variables are relevant to analyze when formulating the production budget of the company "El Gato" of the city of Arenillas. The method of analytical - quantitative reasoning was used to develop the practical exercise, analyzing relevant variables that are used to forecast industrial companies. The bibliography technique was applied to access information with scientific content using portals such as Redalyc, Scielo, Scopus that have reliable content regarding the requirements necessary to make the budget in a manufacturing company. The budget is a tool of great importance to achieve the organizational objectives of a company. This allows to exercise a more rigorous control over income and expenses, reducing any unnecessary or unbudgeted expenditure. Medium and large companies have budgets for their commercial and productive activities to control production costs, maintaining cash flows according to their needs. as planned. In contrast, in small companies the use of the budget is non-existent, a situation that makes them less competitive because they do not exercise greater control over their expenses. The budget of the production area in the companies becomes an alternative solution providing viability and availability for the improvement of the financial management, so that it is a reliable information for the management, for the taking of correct decisions and that contribute solutions to the society.