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The budget is a planning instrument that integrates and coordinates all the areas, activities and departments of an organization, in this sense, this article considered as a unit of analysis of this research the garment industry “Martínez Sport” of the city of Santa Rosa, province of El Oro, since it shows profitability problems since its production costs are high preventing it from adequately competing in the market with respect to the sale price. By virtue of the above, the objective is to design a budget planning model based on ABB activities that allows the production area to control the investment budget. For this, the research was carried out in a non-experimental design under a mixed approach, in the first phase through the use of qualitative techniques the theoretical framework was supported and the current situation of the unit of analysis was evaluated, in the second phase from the use of quantitative techniques, the budgeting mechanisms applied by the company were evaluated. Finally, the structure of the ABB budget model for the production of sublimated shirts is proposed. Descriptors: Activity-Based Budgeting; Activities; Planning; Budget, Profitability.

Planificación presupuestaria basada en actividades (ABB) y su incidencia en la rentabilidad de la industria de confecciones