Resumen

RODRIGUEZ MEDINA, Guillermo; RODRIGUEZ CASTRO, Belkis  y  CHIRINOS GONZALEZ, Alira. Information Systems in Budget Management in the Spaghetti-Pasta Sector. Revista de Ciencias Sociales [online]. 2005, vol.11, n.1, pp.105-117. ISSN 1315-9518.

The objective of this article is to analyze the adequacy of the information systems used in the operational budget in the production of spaghetti pastas in Zulia State, taking into considering the role of the distinct phases of management, the organizational requirements for their implementation, the integration of other functional areas in the organization, and the quality of the reports in order to evaluate the functioning of areas of responsability. The research is descriptive and employs a questionaire as its evaluative instrument, which was applied to those responsible for budget management. The results obtained indicate that this economic sector only partially utilizes the integrated information system in budget management: only one of the three companies evaluated uses its interconnected information system in budget management; another company only partially uses its system even though it is an excellent system but with limited application, and the third company only uses its system in the elaboration of operational and production budgets.

Palabras clave : Information system; budget management; spaghetti pasta; operational evaluation.