La evaluación presupuestaria como herramienta de gestión aplicado a las microempresas del sector turístico: bares y restaurantes, en la provincial de Azuay, cantón Cuenca en el año 2022

Abstract

This research focuses on the analysis of the role of budgeting in the management of microenterprises, specifically in the tourism sector of bars and restaurants in Cuenca, Ecuador, during the year 2022. The motivation arises from the economic relevance of microenterprises and their challenges, such as the lack of efficient accounting systems, inadequate resource planning and labor volatility. The central question of how the budget is used as a management tool in these microenterprises is addressed, supporting the hypothesis that its implementation has a positive impact on profitability, solvency, liquidity, performance and leverage. The methodology includes financial indicators and surveys to evaluate the influence of the budget on financial management. The results reveal the complexity of the budget-financial performance relationship, highlighting the importance of contextual and indicator-specific factors. Although solvency and liquidity show positive influence, other indicators such as profitability and performance do not reflect proportional benefits. In addition, the frequency and involvement of the manager in controlling income and expenses have a significant impact. These findings underscore the need for a detailed analysis of the effects of budgeting on various aspects of microenterprise financial management, recognizing the complexity of the factors involved. The research contributes to understanding the relationship between budgeting and management of microenterprises in Cuenca, offering valuable insights for informed decisions and effective strategies in this crucial sector of the local economy.