| Revista: | Face: revista de la Facultad de Ciencias Económicas y Empresariales |
| Base de datos: | |
| Número de sistema: | 000576748 |
| ISSN: | 2500-9338 |
| Autores: | Jimenez, Luis1 Manzano, Omaira1 Gamboa, Ramiro2 |
| Instituciones: | 1Universidad Nacional Abierta y a Distancia, 2Universidad SurColombiana, |
| Año: | 2024 |
| Volumen: | 24 |
| Número: | 1 |
| Paginación: | 124-134 |
| País: | Colombia |
| Idioma: | Español |
| Resumen en español | Budgets are a compass and guiding light for businesses. Therefore, management and owners of small and mediumsizedenterprises (SMEs) must carry out appropriate and accurate capital budgeting activities and methods to ensurethe longevity and progress of the business. There is a high risk that SMEs will go bankrupt soon after their creation,and one of the likely causes is a lack of management capacity. Thus, the study aims to evaluate the planningmanagement skills and budget practices of SMEs, Methodology. A quantitative analysis was used as a researchmethod, a descriptive design and an instrument were adopted using the questionnaire with a Likert scale, the data,which were converted into numerical values, were analyzed using a scientific statistical analysis program; with the helpof a SPSS software setup. Result. The importance of using budget control techniques due to their impact on raising thefinancial performance of the organization by controlling the organization's costs, is to review the differences in thebudget, allocate its resources and choose the best investments for the return on capital. Conclusions. The study showedthat the highest percentage of ownership of SMEs are sole proprietorships and closely held corporations. Executivesare largely unaware of their creditworthiness, the various policies, regulations and programs offered by governmententities. |
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