Contaduría Pública · 2024
Incidencias en la efectiva implementación del presupuesto empresarial en la toma de decisiones para el logro de objetivos organizacionales
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Resumen
The present article examines the relevance of business budgeting in modern management. In a dynamic and competitive business environment, the ffective integration of budgeting into planning and decision-making processes is crucial for organizations to face challenges and seize opportunities. This study adopts a descriptive qualitative approach based on the review of secondary sources, including books, articles, and previous research. It analyzes how the effective implementation of business budgeting affects organizations' ability to adapt to changes and execute their strategies. The research focuses on exploring current practices, identifying challenges, and evaluating how budgeting is integrated into strategic decision-making processes.