Análisis de la planificación presupuestaria y su relación con el control de flujos de efectivo en empresas comercializadoras.

Abstract

This research work contemplates the process that must be considered at the time of planning, as well as the relevance that involves carrying out the budget in a commercial entity, for which, we have as an example the data of the practical case of the company "TRIONICA SA", with reference to the year 2018; In particular, estimates of the sales budgets, cost of sales, purchases, operating expenses, cash flows and the projection of pro forma financial statements, taking into account business policies, are estimated. It is crucial that the marketers maintain a good relationship with the plaintiffs and monitor the products offered, in order to achieve customer loyalty; From this perspective, this research has as its fundamental objective, to determine the importance of the budgetary process that is applied in a commercial company, elaborating the most relevant financial forecasts, in such a way that allows the organization to have the reliability of its monetary results. , as well as, provide administrators with the necessary tools to make effective decisions. In reference to the above, it should be noted that the methodology that has been used in the research development, is documentary and descriptive. In this sense, it is documentary, because it is executed through a laborious scientific literature review (scientific journals, books) and it is descriptive, since according to the data provided by the fluctuations of cash, one can observe the numerical results that lead to recounting the facts that can happen in certain periods.