Diagnosis of the application of a budget system as a management tool administrative in industrial companies of the department of Santa Ana

Abstract

The objective of the research was to verify the application of budgetary systems as tools for planning and control of utilities in the industrial companies of the department of Santa Ana.
In the descriptive study the survey technique and the interview were used, to a total of 100 people belonging to the administrative tasks of industrial companies.
It was found that companies classified as large apply a budgetary system, but medium and small companies are not yet using it.
Some of the companies that still do not use it, state that the main difficulties they have had in applying the budget technique have been: having few specialized personnel; lack of awareness from top management and the necessary costs to develop it.