Impacto De La Gestión Presupuestaria En La Rentabilidad Del Proceso Control Maleza, En La Hacienda Bananera Envidia 2 Y 3 Del Cantón Quevedo, Año 2023

This research analyzed the impact of budget management on the profitability of the weed control process at Hacienda Envidia 2-3, with an emphasis on how cash use affects the entity’s liquidity. Key factors such as the efficient allocation of herbicides, management of operational staff, and the condition of crops were evaluated. To support the results, questionnaires were administered to both administrative and operational personnel, with their reliability measured using the Cronbach's Alpha coefficient. Additionally, absolute and relative variation formulas were used to compare budgets in monetary values and percentages. The results revealed an 11.69% increase in the costs of the weed control process between 2022 and 2023, attributed to inefficient use of materials, labor, and indirect costs, which negatively impacted profitability and prompted management to seek cost-reduction strategies. However, financial indicators showed a 23.05% improvement in liquidity, representing an opportunity to strengthen agricultural operations in the following year. Furthermore, the survey analysis showed that approximately 20% of operational personnel lacked adequate knowledge of the weed control process, representing a management weakness. In this context, the progressive implementation of a technical and structured plan is proposed as a viable solution to optimize resource use, strengthen decision-making, and promote sustainable profitability.

• المؤلف الرئيسي: Lorenti Contreras, Xiomy Amanda (author)
• التنسيق: masterThesis
• اللغة: spa
• منشور في: 2025
• الموضوعات: Planificación presupuestaria; Optimización de recursos; Sostenibilidad económica; ratios financieros
• الوصول للمادة أونلاين: https://repositorio.uteq.edu.ec/handle/43000/8476