Estimating municipal income: a look at the trend method for successful strategic decision making in the budget

Abstract

The budget process within any organization becomes more complex every day, not because problems arise that cannot be solved, but because the administration becomes dynamic with the passage of time and requires trends that support management effectively in making decisions. Decisions In this sense, the purpose of this article is to carry out a theoretical perspective of the trend method and analyze from these contexts its success in municipal budget management that promotes strategic decision making; Now, the trend method is a financial analysis action established as a process of obtaining the variations in financial behavior that a company has had or will have over time, which is why it is seen more as an accounting action than a budgetary one. ; But this is where, from my experience in the budget office of the Mayor's Office of the Miranda municipality of Falcón state as its manager, this method is applied as an innovative and effective procedure in the planning, organization, direction and control of the municipal budget. In this sense, this article starts from my own experience and, from a managerial position, I consider a positive element for management and, therefore, for the execution of the budget in each of its parts. Thus, the article called “Estimation of municipal income: a look at the trend method for successful strategic decision making in the budget”, is guided by conceptions of its different categories, income estimation, trend method and budget from different currents. epistemics that account for these; to then present a view from management experience and finally reflect systemically on the object of study, its application, innovation to current management and effective results in decision making.