La planificación presupuestaria y toma de decisiones del sector de calzado del cantón Cevallos

Abstract

The present investigation carries out the verification between the relationship of the variables budget planning and decision making of the companies of the sector of footwear of the canton Cevallos, with the main objective "To analyze the incidence of the budgetary planning in the decision making, for the verification Of the correct management of the financial resources in the footwear sector of the Cevallos” With the data collected it was observed that only a minority has some kind of budget planning, so the research was done to these companies. Some important axes were considered from the financial point for the realization of the budgets, where the shortcomings were emphasized. What is important is to promote financial culture in the sector. With regard to decision-making, it was noted that the footwear companies in the Cevallos canton make decisions but they are not appropriate, so they only do it based on their unsupported criteria; As they face daily situations that need decisions. Since only the minority uses the information obtained from the budget planning for the decision making. Finally, it was determined that the budget planning variable positively influences the decision-making process, so with the adequate and permanent use of the budget, it can improve the decision-making even better the performance and the continuity of the companies.