Financial planning as a methodology for achieving financial objectives

Abstract

The purpose of the study was to analyze financial planning as a methodology for achieving financial objectives; based on the theoretical basis established by the authors: Apaza (2017), Čalopa (2017) and Ortega (2019). From the methodological perspective, it is related to documentary research, of a qualitative type, its execution allows it to be conceived as a key methodology of financial management that includes the control and improvement of the decision-making process to achieve the financial objectives and goals established in an organization. The final reflections lead to evidence that financial planning is undoubtedly a methodology to achieve the financial objectives established in an organization, because it is essential for organizational financial control, generating a general analysis of the organizational context that deserves correction. , capable of responding quickly and flexibly to changes in the environment, up to decisions aimed at developing an information system that allows to avoid surprises or that facilitates anticipating events that make it impossible to achieve the objectives set.