El presupuesto como estrategia empresarial para obtener renta y liquidez.

Abstract

The budget is a very useful and important tool in the financial planning of a business, because it allows you to plan everything related to the operations that are carried out during a fixed period, as well as determines the economic variations that arise within a company with the purpose of knowing in which direction the business is going and how will it achieve the objectives set. The research methodology was descriptive documentary, in which a review of the literature was made in different scientific articles and books for compliance and development. As part of the investigation, a case study was resolved with the objective of determining the projected financial statements to obtain a profit planning. Having as a result that the basic projected financial statements are: the balance sheet or statement of financial position and the statement of profit or loss. Same that present the results of the elaboration of an integral budget of a company, whose figures show the expected effects in a certain time.