Improvement of the operational budget system for fishing industry activities

Abstract

The operational budget systems are the set of processes and procedures that a company uses to plan, monitor and control its financial operations and performance, representing tools that allow companies to establish specific and measurable financial objectives for each area of the organization, as well as fundamental work instruments for strategic decision making and the identification of areas for improvement in the companies. The present study assumes this object of research, defining as general objective to improve the process of elaboration of the integral system of operational budgets in the La Coloma Industrial Fishing Company, from the integration of the statistical system of accumulation, calculation and analysis of the entity's costs. The study used methods of theoretical and empirical levels in the stages of theoretical foundation, diagnosis and design of a work system that formally supported the process of construction of the operational budget program of the entity, presenting as main results the design of the system of activities aimed at strengthening the process of data collection, design of formats, definition of methods of projections of income and costs, analysis and interpretation of deviations, and training of personnel.