El estado de resultados proyectado como herramienta para la toma de decisiones empresariales.

Abstract

The budget is a valuable instrument within the business environment, generalized substantial information on expected projections, that is why the present work aims to analyze projected sales against projected costs, through the inter-cost correlations in the income statement projected, to determine the expected economic benefit and the correct decision making. For which an investigation with a quantitative approach was carried out by the approach of quantifiable data, for the preparation of projected financial statements. The applied methodology is descriptive, since it will need to specify the results obtained from the exercise proposed for the substantial analysis. It is concluded that an efficient control of the costs and expenses that are being generated must be maintained, so that the sales made can be profitable. And consequently the benefit-cost ratio can be positive for the company.