Planificación presupuestaria y su incidencia en la rentabilidad de la empresa “Ecuamatriz” CÍA. Ltda. del cantón Ambato, provincia Tungurahua

Abstract

The objective of this research is budget planning and its impact on profitability, which was developed in the company Ecuamatriz Cia. Ltda. of Ambato canton which is dedicated to the manufacture and design of metal and plastic materials. The work was based on the collection of budgetary information through various methods such as observation and surveys, which were carried out on all personnel. The research approach was mixed, that is, quantitative and qualitative since each process of how the budgets have been conducted was analyzed to conclude. The research method used was inductive and deductive, and a detailed study of each of the factors and their environment was carried out to determine how the budgets have been executed using certain planning theories. The research design was quasi-experimental since it allowed to check the real with the estimated and to be able to issue conclusions and recommendations, in this way, it can be analyzed to detect problems in the budgetary processes. Inadequate budget planning was identified that would allow it to control financial resources and minimize risk in the organization's operations. During the last few years, the company has managed inadequate budget planning, which helps it to have a route of income and expenses, causing profitability problems. That is why it is proposed the design of a budget planning applying financial models that allow the improvement ofprofitability, collecting financial information through Excel sheets, analyzing the economic activity of the company for the verification between the estimated and executed, and finally consolidating budget plans at all levels of the company in a single budget plan to have timely information that allows for proper decision making and future projections.