El presupuesto y la toma de decisiones en la Empresa Eléctrica Ambato Regional Centro Norte S.A.

Abstract

The objective of this research project is to analyze the Ambato Regional Central Northern Electrical Company A.S.´s budget to in turn, implement budgetary policies to help its development, implementation, and control of it; which will allow to obtain completely detailed and necessary information to support management in financial decision making to serve as the basis for the company to develop its functions and provide services with efficiency, effectiveness and quality to facilitate growth and fulfillment of objectives within the company. It is important for every company to analyze their budget because it provides valuable and necessary information for the financial planning of the institution to in turn develop the analysis and study of alternatives for making financial decisions. The budget must be a tool that facilitates the effect of the decisions presented for proper planning and the use of materials, humans, and financial resources owned by the company. In this research work, the proposed budget policies are according to the needs of the company that fulfill all its stages or phases, which, facilitates the study of alternatives when making financial decisions in the Ambato Regional Central Northern Electrical Company A.S..