Presupuestos sobrestimados y subestimados en propiedad horizontal

Abstract

In organizations, "the budget" and the importance it results for the fulfillment of objectives and economic and social growth of companies are constantly mentioned; the same happens in Horizontal Property despite being classified as a non-profit entity – ESAL, it is not different from an organization. Horizontal Property in Colombia is basically made up of a piece of land where private domain properties are divided and most of them are different owners, the common thing between them are the essential and non-essential common areas that the co-owners are obliged to contribute economically for their conservation, maintenance and security of the complex. The budget is in fact the most important factor within the condominium, it marks the beginning of objectives and also focuses on strategically planning how it will be executed in a certain period, in this way the necessary resources are created that allow this enjoyment of adequate and safe common areas with guarantees of conservation and care. This research arises from knowing and analyzing the budget in the face of the difficulties that a horizontal property can incur by overestimating or underestimating the preparation of the budget and, how it can affect the healthy coexistence of co-owners. Based on these causes, describe specific processes that must be considered when preparing a budget that meets the needs. This study is oriented to horizontal properties in Colombia, analyzing the problem from the administrative perspective, which seeks to improve inaccurate budgets in horizontal property: first, it will investigate why they occur and how they affect co-ownership. Then, guidance will be given on strategies to create and adjust budgets more effectively that facilitates decision-making and aligned with regulations. The present study will combine a descriptive approach to detail the characteristics of budgets and an exploratory approach to investigate the causes and effects of inaccurate estimates. At the end, they will have the ability to understand the difficulties of a budget that is not aligned with the economic reality and objectives, as well as the importance of the budget in the horizontal property and the role that the administrator has in taking the necessary time and research to turn the budget into an important element for the proper execution of their functions. accounting and PH regulations being a great ally in compliance with administrative and especially budgetary management