Artículo

Gestión presupuestaria y planificación empresarial: Algunas reflexiones

Resumen

This work analyzes budget management and business planning, specifying elements that guide the modernization of companies’ financial management. The methodology is of a qualitative nature, of an analytical nature, turning out to be a bibliometric study. Texts and articles contained in specialized databases such as scopus, web of sicencie related to recent years, were reviewed in order to extract from these documents categories of analysis of interest in the discussion of this work. The results indicate that companies implement actions to modernize their budgetary management, which are geared towards enhancing results in the short and medium term, and improving organizational transparency. All this in order to improve efficiency and effectiveness in the allocation and management of resources. It is concluded that the link between budget and planning is a tool for the strategic management of the organization, which focuses on the allocation of resources according to the priorities that senior management assigns to achieve the proposed objectives.
Herrera, Claudio Díaz (57200793587); Díaz, Emilio Moyano (58418447500)
Bibliometrics and semantics in XXI century Chilean social science journals; [Bibliometría y semântica em revistas de ciências sociales chilenas del siglo XXI]
2023
10.5209/rgid.89226
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85163831993&doi=10.5209%2frgid.89226&partnerID=40&md5=bb91170f872406e2cf2e48f5dbaf538b
Universidad Católica del Maule, Facultad de Ciencias Sociales y Económicas, Departamento de Ciencias Sociales, Escuela de Trabajo Social, Chile; Universidad de Talca, Facultad de Psicología, Campus Talca, Chile
All Open Access; Gold Open Access
Scopus
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