Fuzzy system in the preparation of a zero-based budget in SMEs in the city of Cuenca-Ecuador

Resumo

The research is directed to the elaboration of a business budget called zero base under the fuzzy logic approach, in support of the wood SMEs of the city of Cuenca-Ecuador, this new budget form directs organizations to improve their business management. The objective of the study is to elaborate a new form of budget that allows to capture the economic dynamics of the company through the fulfillment of delimited objectives, optimizing the resources to achieve the goals in the future. Within the methodology, its approach is quantitative, developing cutting-edge tools that offer fuzzy logic, such as expertise and trapezoidal fuzzy numbers (NBTr), determining budget levels in order to achieve the objectives set by the company. The results demonstrate the veracity of the fuzzy system, which determines the optimal budgetary levels, with it the directors and the management will be able to make more correct decisions for the benefit of their organizations.