This article gives the results of the formative research project Evolution of the companies from the analysis of their life cycle in the different economic sectors, associated with the regional environments, by the students of the financial administration program of the University of Tolima, which was carried out with 58 companies from the economic subsectors: agriculture, rice, banks, cooperatives, clothing, construction, hardware, lithography, bakeries, oral health, supermarkets and surveillance. An investigation was carried out with a quantitative approach and descriptive scope; a survey instrument with 26 questions was used as a technique to collect the information, which allowed to identify the business behavior in terms of budget management. The importance that companies give to budget management was recognized, leaving that responsibility in 63% of the cases to high-ranking positions, who in 93% have higher level studies. Likewise, the control of the budget is carried out in 75% of positions of high hierarchical level, who in 93% have higher education. It was also known that 100% of companies use the budget as a basis for making decisions related to investments and financing. The general objective of the study was to know in general terms the applicability of budgets in the economic sectors and sub-sectors of the region