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Revista Pulso Científico
Article . 2025 . Peer-reviewed
License: CC BY NC ND
Data sources: Crossref
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Control presupuestario y su incidencia en el crecimiento financiero microempresarial en Machala

Authors: Andre Alessandro Montiel Chagcha; Jean Carlo Cobos Rojas; Eduardo Vinicio Pulla Carrión;

Control presupuestario y su incidencia en el crecimiento financiero microempresarial en Machala

Abstract

El deficiente manejo técnico del presupuesto en las microempresas del cantón Machala limita su rentabilidad, liquidez y capacidad de crecimiento sostenible, debido a prácticas empíricas y a una débil gestión financiera. El objetivo de la investigación fue analizar la incidencia del control presupuestario en el crecimiento financiero de las microempresas comerciales de la zona central de Machala. Se aplicó una metodología con enfoque descriptivo–explicativo y correlacional, diseño no experimental y transeccional, empleando una encuesta estructurada de 12 ítems aplicada a microempresarios seleccionados mediante muestreo no probabilístico por conveniencia. Entre los resultados, el 72% de los encuestados manifestó mejoras en la liquidez tras aplicar control presupuestario, el 68% reportó un incremento en sus utilidades y el coeficiente de correlación de Pearson (r = 0.65) evidenció una relación positiva significativa entre control presupuestario y crecimiento financiero. Se concluye que un control presupuestario adecuado fortalece la toma de decisiones, eficiencia administrativa y estabilidad económica; sin embargo, su impacto se ve limitado cuando no se integra capacitación financiera y adopción de herramientas tecnológicas que permitan registros oportunos y precisos.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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