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El Presupuesto como Base de la Planeación Financiera en Mipymes de la Industria de Productos Naturistas de la Zona Metropolitana de Guadalajara

Author

Listed:
  • Celina López Mateo

    (Universidad de Guanajuato)

Abstract

En este trabajo se presenta un panorama descriptivo de las prácticas de planeación financiera basadas en el uso de presupuestos en las Mipymes orientadas a la manufactura de productos naturistas de la Zona Metropolitana de Guadalajara (ZMG). La metodología empleada para estos fines consiste en la aplicación de encuestas a una muestra de empresas de la industria objeto de estudio. Los resultados dan cuenta de un proceso de planeación financiera sencillo y poco formalizado, que se centra principalmente en las tendencias de mercado y las regulaciones gubernamentales que enfrenta este sector en crecimiento, que además deriva en situaciones de problemas de liquidez.

Suggested Citation

  • Celina López Mateo, 2013. "El Presupuesto como Base de la Planeación Financiera en Mipymes de la Industria de Productos Naturistas de la Zona Metropolitana de Guadalajara," Ravista Raites antes Panorama Administrativo Journal, Red de Investigación en Administración de la Innovación Tecnológica, Económica y Sustentable - Instituto Tecnológico de Celaya, Departamento de Ciencias Económico Administrativas, vol. 7(12), pages 5-22, Enero - J.
    • Handle: RePEc:cey:panora:v:7:y:2013:i:12:p:5-22
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    More about this item

    Keywords

    Presupuesto; Planeación financiera; Mipymes; Naturistas.;
    All these keywords.

    JEL classification:

    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • O16 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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