El presupuesto en la toma de decisiones financieras de empresas pesqueras de Jaramijó y Montecristi - Ecuador.

Abstract

The budget is a strategic tool that is used in making financial decisions in companies, without the fishing sector being the exception. In this context, the budget in organizations leads to one of the most relevant and important aspects that must be developed within companies, since this tool guarantees good planning and control in financial processes, aligned to the fulfillment of the established goals and preventing future risks. In this sense, the objective of this research is to analyze the importance of the budget, as a key tool for making financial decisions in the Montecristi and Jaramijó fishing companies.