Presupuesto para la toma de decisiones en la Corporación “CORPICSUPAL”, ubicada en el Cantón El Carmen periodo 2023 – 2024.

Abstract

This thesis aims to design a budgetary guide for Corporación CORPICSUPAL, a company dedicated to the production and commercialization of plantain flour. The proposal seeks to optimize the organization's financial management, increase profitability, and strengthen decision-making processes for the 2023-2024 period. To achieve this, an in-depth analysis of the company's current situation was conducted, identifying weaknesses in budget planning, cost control, and the alignment of financial goals with strategic objectives. The methodology included diagnosing the company's internal processes, analyzing historical accounting data, and reviewing best practices in budget management. As a result, a guide was developed that integrates clear procedures, process flow diagrams, and standardized templates to facilitate efficient budget preparation, execution, and monitoring. The implementation of this budgetary guide aims to ensure optimal resource allocation, mitigate financial risks, and foster an organizational culture based on transparency and accountability. Furthermore, it seeks to enhance CORPICSUPAL's ability to adapt to economic changes and respond promptly to market demands. In conclusion, this proposal provides a key tool for CORPICSUPAL's sustainability and growth by establishing the foundation for stronger and more efficient financial management, ensuring the company's long-term competitiveness.