Propuesta de instrumentalización de un modelo de presupuesto colaborativo en la empresa “Mi Camaronera”

Abstract

Financial planning is an essential part in the effective management of administrative or operational activities through the implementation of control and monitoring tools to measure the level of profitability of an entity under a financial analysis. Therefore, this study focuses on strengthening financial planning through the implementation of a collaborative budget model based on a master budget, for which it is based on descriptive research under a qualitative approach, since it seeks to review the key points of each area and define their requirements based on the inconveniences they present, to carry out said analysis, interviews were used as a research technique, which are made up of 8 open questions made to three representatives of the company “Mi Camaronera”. According to the results obtained, it is evident that it is necessary to structure and implement the collaborative budget model, since it contributes to an active participation of the functional areas of the company, guaranteeing better management of resources and productivity. This model consists of four stages and in the last stage is broken down into four steps for its execution and implementation.