La importancia de la adecuada administración del presupuesto en empresas de generadoras de energía solar

Abstract

OBJECTIVE: to analyze the budget management process in the solar energy generating companies of the department of Zacapa in the period of the year 2020. METHOD: a retrospective descriptive study was carried out, the sample used in the study considered three companies that were found in operations in the year 2020. RESULTS: the administration of the budget has been carried out inefficiently in the companies studied, they have developed the zero-based technique for the preparation of the budget, with which they can obtain unfavorable results because this technique does not estimate many industry factors or global market trends, none of these organizations has contingency plans for any eventuality, which is very high risk, due to the high uncertainty and volatility of the markets, it can cause serious loss of control in operational and financial processes, this has had an impact on budget cuts for upcoming periods. CONCLUSION: the companies under study do not carry out adequate budget management for the development of their operational and financial activities, for this reason they fail to meet their established objectives from the pre-initiation stage of the budget, the most important indicator is profitability, which have not been achieved and the actions taken to correct the deficiencies have not been effective.