Fonte: TRANSITARE; Vol. 9 Núm. 2 (2023): TRANSITARE. Revista de Turismo, Economía y Negocios.; 43-57
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Resumo: The research was carried out with the aim of analyzing the management of budget management as a financial control tool in small and medium-sized companies. The study was developed based on the following specific objectives: describe the budget process, characterize the types of budgets, describe the financial objectives to be considered in financial control, examine the measurement instruments for financial control and propose strategic guidelines for optimization of budget management and financial control in small and medium-sized companies. Likewise, it was framed under the definitions proposed by various authors specialized in the study.
