El presupuesto de operación como herramienta para la toma de decisiones Gerenciales de la Asociación Wayllakuri de la Parroquia San Pablo de Ushpayacu Cantón Archidona Provincia de Napo.

Abstract

This research analyzes the use of the operating budget as a key tool in managerial decision-making within the Wayllakuri Association. A qualitative-descriptive approach was used, with interviews with executives and documentary analysis. The results reveal empirical management without formal budget planning, which limits administrative efficiency. The implementation of an operating budget would improve resource allocation, control expenses, and guide decisions toward specific objectives. It is concluded that incorporating this tool would strengthen the association's financial and organizational autonomy, favoring its long-term sustainability.