Influencia de la proyección de ventas en la elaboración de presupuestos y toma de decisiones empresariales.

Abstract

This research work focuses on determining the role that sales projections and budgets play in the decision-making process within organizations. For the explanation of the proposed phenomenon, three methodologies considered the most appropriate were used: descriptive, qualitative and analytical, since these lead to obtaining specific conclusions of what you want to expose. In addition, a case study was included through which mathematical calculations were made to forecast the sales corresponding to the year 2020 of a given Latin American company, which served as the basis for the design of a cost budget corresponding to the year 2021. At the end, the respective comparisons were made between the projected and the real, and from the figures equivalent to the profits, the respective conclusions could be obtained.