Presupuesto de efectivo como herramienta para la acertada toma de decisiones empresariales.

Abstract

Given the magnitude of the subject, this research work aims to characterize the processes for the preparation of the cash budget, through budgetary techniques in order to be able to assess its liquidity level and facilitate the decision making of the administrators; To achieve the purpose of this work, the descriptive methodology is used to collect relevant information with the help of the bibliographic study tool, for later analysis, understanding and interpretation through the analytical method for writing the theoretical framework. which presents relevant concepts that facilitate its drafting and also the preparation of the cash budget of the case study for this purpose is made using the identification of sales budgets, cash receipts, purchases, cash payments and expenses that allow data to be obtained for obtaining the annual cash budget required for the marketing company of household cleaning products MACHALA SA and thus know if the company will have to acquire financing or make some investment and whether or not it has the capacity to pay off its debts. Since the cash budget is a support tool in decision-making, because it not only allows to project the financial resources that the company possesses for proper management, but based on this projection, the necessary corrections can be executed and improvements can be made. expected results.