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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.
Tao, Sha-Sha (55923358700); Tang, Jian (59164595100); Yang, Xiao-Ke (55428143500); Fang, Xi (57651754300); Luo, Qing-Qing (59164728100); Xu, Yi-Qing (58506838600); Ge, Man (58507954100); Ye, Fan (59165379100); Wang, Peng (56982050800); Pan, Hai-Feng (58516287500)
Two Decades of Publications in Journals Dedicated to Autoimmunity: A Bibliometric Analysis of the Autoimmunity Field from 2004 to 2023
2024
10.1007/s10238-024-01369-1
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85195479682&doi=10.1007%2fs10238-024-01369-1&partnerID=40&md5=d24655fd578888e63375207f1e94e3e9
Department of Epidemiology and Biostatistics, School of Public Health, Inflammation and Immune Mediated Diseases Laboratory of Anhui Province, Anhui Medical University, Anhui, Hefei, 230032, China; Preventive Medicine Experimental Teaching Center, School of Public Health, Anhui Medical University, Anhui, Hefei, 230032, China; Department of Rheumatology and Immunology, The First Affiliated Hospital of Anhui Medical University, Anhui, Hefei, 230032, China; Department of Environmental Health, School of Public Health, Shanxi Medical University, Shanxi, TaiYuan, 030001, China; Teaching Center for Preventive Medicine,School of Public Health, Anhui Medical University, Anhui, Hefei, 230032, China
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Scopus
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