Contaduría Pública · 2026
Identificación del presupuesto como herramienta de control financiero en las organizaciones
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Resumen
The budget is a fundamental tool in the financial management of a company, which allows planning, controlling and monitoring the income and expenses of the organization. It is used as a financial control tool to compare the actual performance of the company with its financial goals and objectives, identifying areas for improvement and taking steps to correct any deviations from the plan. The implementation of the budget as a tool helps companies to achieve efficient and effective financial management, improving their efficiency and effectiveness in an increasingly competitive business environment and the non-implementation of the budget as a financial control tool that can have serious consequences will be discussed. consequences for a company.