Metodología para una correcta preparación y presentación del presupuesto de efectivo.

Abstract

There are currently several types of companies, such as micro, small, medium and large companies. Each with its own administrative-financial control system, however, there is a common denominator in the action of each one of these, financial planning, there is no successful administration if there is not adequate programming to establish the Dynamics of the income and expenses that the company will generate, one of the big problems of the business sector is precisely the planning of the cash, situation that often leads to the lack of liquidity. This research work is based on the design of a methodological guide for the elaboration and presentation of the cash budget, through the application of the budgetary technique reflected in the business budgetary principles necessary for the Obtaining the budget of cash, with the execution of a qualitative methodology that part of the revision of bibliographic bases, plus the support of scientific researches reflected of articles of magazines. The result of this research hopes to contribute with a practical tool for the development of the cash budget, necessary for a proper management decision making.