Any company designing strategic plans for achieving its objectives and goals set, this plan can be short, medium and long term, depending on the extent and magnitude of the company . That is, its size, as this implies that many plans and activities should run each business unit, either higher or lower levels. It is emphasized that the budget reflects the result of the implementation of strategic plans, it is considered that it is essential to understand and correctly implement the objectives to achieve the goals set by the companies . It is also ...