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.
Zhao, Pan (57226505301); Zhang, Shuang (57212392211); Wang, Xiaona (55950809000); Sun, Haishu (57189887142); Guo, Yan (57203747850); Wang, Qunhui (57204324846); Sun, Xiaohong (55597259400)
Research Progress on Anaerobic Digestion of Cellulose Waste Based on Bibliometric Analysis
2023
10.3390/su152216060
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85199225353&doi=10.3390%2fsu152216060&partnerID=40&md5=0d86ceebb7a88d267b4be2c78c5540b9
Department of Environmental Science and Engineering, School of Energy and Environmental Engineering, University of Science and Technology Beijing, 30 Xueyuan Road, Haidian District, Beijing, 100083, China; Beijing Key Laboratory on Resource-Oriented Treatment of Industrial Pollutants, University of Science and Technology Beijing, 30 Xueyuan Road, Haidian District, Beijing, 100083, China; Beijing Agro-Biotechnology Research Center, Beijing Academy of Agriculture and Forestry Sciences, Beijing, 100097, China
All Open Access; Gold Open Access
Scopus
Artículo obtenido de:
Scopus
Fuente
0 0 votos
Califica el artículo
Campus Samborondón
Vía Samborondón Km. 13.5
Call Center: 5150400
metricas@ecotec.edu.ec
Facebook Instagram Youtube

Mapa del sitio