El presupuesto como herramienta de control de gestión en la gerencia financiera en las empresas comerciales mi pymes

Abstract

The main objective of the present investigation is to make known the budget as a management control tool in financial management in the commercial enterprises of my Pymes, in order to demonstrate that the main function of a company is the planning and control that are has in the budgets focused on financial management which allows to determine the different decisions taken in the development of the company. As a result of the research it is possible to identify the specific concepts of the budget and the management of the control, as well as finding the advantages and disadvantages that this has in the application strategies and policies that the company develops in its surroundings; This made it possible to carry out a series of surveys and analyzes of financial statements of a company based on the budgets. It was determined that if good planning, organization, control and execution are achieved, the objective expected by the company is achieved. The company wants to obtain in a short and medium term).