Elaboración de presupuestos para la toma de decisiones en la Coop. Transporte Interprovincial Flota Manabita.

Abstract

This research aims to demonstrate the importance of budgets in decision-making in a cooperative. Through the implementation of various budget management techniques, the goal is to identify and analyze current deficiencies in order to propose effective solutions. This approach will not only improve financial control and expense forecasting, but also optimize available resources, facilitating more informed and strategic decision-making. The study will employ quantitative and qualitative methods, including interviews and questionnaires with financial officers and other key members of the cooperative, to obtain relevant data and valuable insights. The results obtained will be used to develop practical recommendations tailored to the cooperative's specific needs, promoting its financial stability and capacity for long-term growth. In summary, this research underscores the crucial role of budgets in decision-making, highlighting how proper planning can strengthen liquidity and, ultimately, the sustainability of the cooperative.