La gestión presupuestaria y su impacto en la competitividad de los hostales de la parroquia Manta.

Abstract

Budget management is key to the competitiveness of hostels in the Manta parish. This study, based on a quantitative methodology and surveys of 38 hostels, analyzes how budget planning, formulation, execution, and evaluation optimize resources and improve quality standards. The results show that the majority of hostels apply detailed budgets and periodic adjustments, allowing them to establish competitive prices and invest in improvements. However, challenges were identified such as the adoption of sustainable practices and the optimization of internal strategies. In addition, hostels contribute to local development through job creation and commitment to environmental sustainability, although there is room for improvement. As the main conclusion, this study deduced that efficient budget management not only boosts competitiveness, but also promotes the sustainable development of the tourism sector, consolidating hostels as key actors in the local economy.