Análisis del presupuesto de ventas a través del método económico-administrativo.

Abstract

This research aims to study and analyze the importance of the sales budget in companies or organizations in the face of changing environments, and possible scenarios of uncertainty, it is necessary to recognize that over the years the budget has been developed as a planning and control tool In addition to being an instrument that gives a direction to the company in the correct distribution of its resources, helping to prevent a decrease in sales and fulfilling its objectives, the main objective with this project is to inform or make companies known or companies the reasons why it is necessary to use a control system, since it gives them the possibility to estimate future income and expenses, reduce risks, anticipate diverse situations and make appropriate decisions guided towards the development of strategies that allow to improve their productivity . The topic to be presented is based on the application of the sales budget using the formula of the economic-administrative method as an indispensable tool for the control of profitability and orientation to companies. The modality used for the development of the work is descriptive, it has been considered the literature review, related to authors of scientific articles, and information of books, thus concluding on the object of study. The investigation allows us to conclude that the results obtained from the budget made are more reliable when using mathematical methods than personal criteria, since they consider data that the company has and do not intuit a value.