This research proposes the design of a Budget System in order to improve the operational management of the company and Medical Services Organization Nordial SAC , for that their objectives are to : - Evaluate and diagnose the current economic and financial situation , with reference to the period 2012 and 2013 , and to the elaboration of the Financial Status Report , will have knowledge of what has control and commitment made by the company , as well as Result also state , allowing us to determine their profitability through a comparative income statement . - Evaluation of the Operational Tools , and determine the knowledge of senior management criteria regarding submission of manuals or instructions whose purpose is to standardize and coordinate work functions in preparing and implementing the budget , which will not only be of informational , but also considered an operational action p...