Estados financieros proyectados utilizados como herramientas para la planificación y la toma de decisiones.

Abstract

Projected Financial Statements represent a tool with forward-looking information about an organization's activities and although they are not within all the Financial Statements requested by regulatory bodies, they allow to have greater knowledge about the economic future of a company. The purpose of this investigation is therefore to determine whether the information reflected in the Projected or Planned Financial Statements is important or useful for decision-making. The research will have a quantitative methodology as it will solve a previously raised case study and a qualitative approach with the bibliographic review that will reinforce the data on the subject matter of study. This determined the relevance of Projected States' information when needed by users as budget tools for broader coverage of a company's future behavior.