Propuesta Naf Sri-Ug. procedimientos estándar para presupuestar gastos en empresas de servicios técnicos
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Si se realiza un seguimiento histórico de la evolución del presupuesto, se advierte cómo ha ido adaptándose a los diversos aspectos de la actividad financiera de los entes públicos. El presupuesto se ha visto instalado en una trayectoria realmente compleja. Las empresas de punta, las grandes trasnacionales, conforman tres escenarios en los cuales se mueven los presupuestos. Por lo cual, se tendrá como solución realizar procedimientos estándar para presupuestar gastos en empresas de Servicios Técnicos. La investigación se encuentra enfocada en empresas de servicios técnicos de aires acondicionados, las cuales son aquellas que se dedican a actividades de reparación, instalación o mantenimiento, tanto en oficinas, edificios, casas, instituciones públicas y privadas. El objetivo es diseñar un procedimiento estándar para la presupuestación de los gastos en empresas de Servicios Técnicos de aires acondicionados que permita mejorar escenarios para la toma de decisiones. El diseño de la investigación se ha seleccionado el tipo cuantitativo. La población seleccionada estará conformada por todas las empresas de servicio técnico ubicadas en el norte de la ciudad. La técnica por usar será la entrevista. Como conclusión tenemos que la ausencia de presupuestos de gastos, en muchas de las empresas ha originado niveles de eficiencia y eficacia, así como de rentabilidad, por debajo de las necesidades y expectativa de sus trabajadores y ejecutivos. Lo cual se recomienda que las empresas de Servicios Técnicos implementen un manual de funciones, en el cual se recoja la responsabilidad de cada trabajador con el cumplimiento de las cifras presupuestadas.
If a historical monitoring of the evolution of the budget is carried out, it can be seen how it has adapted to the different aspects of the financial activity of public entities. The budget has been installed in a really complex trajectory. The leading companies, the big transnationals, make up three scenarios in which the budgets move. Therefore, it will be a solution to perform standard procedures for budgeting expenses in Technical Services companies. The research is focused on air conditioning technical services companies, which are those that are dedicated to repair, installation or maintenance activities, both in offices, buildings, homes, public and private institutions. The objective is to design a standard procedure for the budgeting of the expenses in companies of Technical Services of air conditioners that allows to improve scenarios for the taking of decisions. The research design has been selected quantitative type. The selected population will be made up of all the technical service companies located in the north of the city. The technique to use will be the interview. In conclusion we have that the absence of budgets of expenses, in many of the companies has originated levels of efficiency and effectiveness, as well as profitability, below the needs and expectations of its workers and executives. Which is recommended that the Technical Services companies implement a manual of functions, in which the responsibility of each worker is collected with the fulfillment of the budgeted figures.
If a historical monitoring of the evolution of the budget is carried out, it can be seen how it has adapted to the different aspects of the financial activity of public entities. The budget has been installed in a really complex trajectory. The leading companies, the big transnationals, make up three scenarios in which the budgets move. Therefore, it will be a solution to perform standard procedures for budgeting expenses in Technical Services companies. The research is focused on air conditioning technical services companies, which are those that are dedicated to repair, installation or maintenance activities, both in offices, buildings, homes, public and private institutions. The objective is to design a standard procedure for the budgeting of the expenses in companies of Technical Services of air conditioners that allows to improve scenarios for the taking of decisions. The research design has been selected quantitative type. The selected population will be made up of all the technical service companies located in the north of the city. The technique to use will be the interview. In conclusion we have that the absence of budgets of expenses, in many of the companies has originated levels of efficiency and effectiveness, as well as profitability, below the needs and expectations of its workers and executives. Which is recommended that the Technical Services companies implement a manual of functions, in which the responsibility of each worker is collected with the fulfillment of the budgeted figures.
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PROCEDIMIENTOS, GASTOS, EMPRESA, PRESUPUESTOS