Proceso metodológico para la elaboración y presentación de los presupuestos empresariales.

Abstract

In the changing world that companies develop together with the growing technological development, they force companies to be much more efficient with their resources and in this way achieve the objectives proposed by management, the biggest problem in private enterprise without a doubt it is the budgetary system, since these are focused more on the planning of strategies in a very qualitative way that when turning them into economic values, there are discrepancies of concepts and procedures that make it difficult to put them into practice efficiently. The main objective of this practical work is to characterize the preparation, preparation and presentation of a system of operating budgets, for which we will take as a practical case the company ZHOEMY S.A. In order to know the process of strategic planning from the financial projections, for the realization of the same it has been determined to apply a quantitative methodological process of revision and bibliographic description, will be based on the analysis of what establishes the budgetary technique, plus a bibliographic component supported by analysis of scientific articles of the most prestigious magazines worldwide, in the end different business budgets will be presented monthly, taking as reference the financial information of the previous year. The results obtained in this case undoubtedly are of great contribution to the company because it allowed analyzing the possibilities that this has in the future through the development of business budgets and the measures that were taken to obtain them.