La planificación presupuestaria necesaria para determinar las utilidades futuras.

Abstract

The management of the companies involves the use of different tools that allow us to understand the financial behavior of the organization, being essential that the results to be obtained are part of the accounting planning that is carried out within a company, in this virtue it was proposed as evidence objective the importance of budget planning through the preparation of financial statements to project the utility to be achieved after an economic year. The methodology had a qualitative approach and the sustenance information was disaggregated through the method of synthesis analysis, which provided the theoretical basis to understand the problem in order to focus efforts to achieve the objectives. The results through the proposed scenario established the importance of carrying out the financial planning as well as correctly quantifying the processes that are carried out within the company, in order to make a correct control of the financial accounts and be the contribution that is required for making decisions. These decisions contribute to maximizing profits, increasing revenues and minimizing costs, in order to seek more efficient production.