ANÁLISIS DEL PROCESO PRESUPUESTARIO DE UNA EMPRESA ECUATORIANA Y SU REDISEÑO PARA UNA GESTIÓN EFECTIVA

Abstract

The objective of this academic paper is to bring to the readers an analysis of the planning process in an Ecuadorian Company with extensive trajectory in the construction sector which has showed during 3 consecutive years significant variations between actuals values versus the budget. In this sense, as a part of this analysis will be to identify possible reasons of which the company did not achieve their yearly targets, also, to determine the key drivers (income-cost) and key performance indicators (KPI’s) that the company should be consider at the moment of to make a budget and finally to show a proposal of re-design in the process with focus on the innovation; it will allow to the owners to make a follow up more efficient, identify possible impacts and to make appropriate decisions and also keep a good relationship with the interest groups that participate in the process.