La planificación institucional y su incidencia en el presupuesto de una empresa pública no gubernamental.

Abstract

The purpose of this research is to evaluate the importance of institutional planning in estimating, formulating and preparing the budget in a nongovernmental public sector company in 2018 and to demonstrate that an excellent institutional planning is the best tool to execute the commitments acquired by leading to success in a non-government public sector company with short, medium and long term effectiveness developed based on existing laws and regulations of the public financial sector ensuring the correct application of resources and their performance jointly related to the preparation of an annual budget of expenses and income and its incidence in the adequate elaboration of the same. According to the methodology to be used is a qualitative approach of explanatory scope, non-experimental design and applied research type, the technique of interviews to the personnel of the financial department was carried out through which it was possible to identify the shortcomings in the preparation of the annual operating plans of each area, for the correct analysis, decision making and evaluation of the needs of the institution in order to develop a good budget governed by a planning department and thus achieve effectiveness based on existing needs and avoid non-compliance estimated results.