Presupuesto para la toma de decisiones en el Restaurante CAJUF del cantón El Carmen, 2024.

Abstract

Having a budget is essential for the functioning of any organization, considering its key role in strategic and operational decision-making. This current research project analyzes the importance of the budget in decision-making. It is an essential tool for planning, controlling, and evaluating the resources of the CAJUF restaurant, ensuring its profitability and sustainability in a highly competitive sector such as the food industry. Throughout the research, inductive, deductive, and analytical methods, as well as interview and questionnaire techniques, were used. Key components such as estimated revenue, fixed and variable costs, labor, and basic services, among others, are detailed. Common challenges in budgeting and execution in the restaurant sector are also highlighted, such as the variability in the price of inputs, salaries, and other expenses. In conclusion, a well-structured budget is not only essential for the financial control of the CAJUF restaurant, but also contributes significantly to decision-making that ensures success in the market. This work highlights the need for rigorous planning and constant evaluation of results to ensure the viability and growth of the establishment based on certain dishes it offers.