Presupuesto operativo de una compañía manufacturera, para la correcta toma de decisiones.

Abstract

The budget is an important, necessary and widely used tool in companies because it acts as a control approach that plans and directs the financial resources that allow it to achieve its objectives and thus make accurate decisions. This research work is intended to develop the budget of a manufacturing company, by applying budget schedules for correct decision making. The methodology that was applied is the descriptive method because it allows to describe the process of preparing the budget and the bibliographic technique through the literary review of scientific articles, resulting in that the company, when applying the operating budget, can estimate the income and expenses of production in which you obtain favorable results in the planning of the sale. In conclusion, the results obtained will help for efficient and effective decision-making that contributes to the financial growth of the company.