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The intentional success of strengthening the organizational climate of a company requires the definition of an efficient form of organization that can project and idealize the scope of the purposes and tasks with principles of efficiency, effectiveness, economy and relevance, all taking into account, managing to maintain a balance between income, expenses and service offers of the aforementioned organization, therefore from a documentary stage we proceed to review qualified sources that allow us to denote the substantial nature of the budget, the structural elements together with the various intentions or benefits that can be derived from the management of the aforementioned institution, it is concluded that prudence with diligence in the definition of budgetary processes will be convenient to strengthen a better operating performance generating controlled expenses and considerable profits for the expeditious development of future years.