Presupuesto de ventas como herramienta de estimación anticipada de los ingresos en las empresas industriales.

Abstract

The current complex examination work is aimed at industrial companies, to examine the scope of developing a sales budget demonstrating the control of profitability to be able to project based on the historical data of the companies. For the process of the investigation of the present work the little or no budgetary planning in industrial companies was identified as a problem since at present they present a limitation in terms of bank credits which makes it difficult to project in the medium term, that is why it is of It is vitally important to have said sales budget with the sole objective of demonstrating the value of this instrument so effective in the administrative area and also establishing the precise means to achieve them, thus optimizing resources that allow them to increase their profits; For this, it is necessary to prepare a sales budget that serves as a tool in the anticipated estimation of income. The budget is a financial instrument that facilitates the understanding of probable results that a company will achieve based on medium-term projections that allows an organization to observe where it is going and the changes that should be made.