El presupuesto de compra y su importancia en la toma de decisiones gerenciales, caso empresa Amazonas S.A.

Abstract

Companies need budgets to exercise greater financial control over the income and expenses that are planned for an economic period. It is the duty of management and the accounting area to prepare budgets that are adjusted to economic reality. In addition, budgets can be used to plan merchandise purchases according to the rotation that the product has had, maintaining an optimal inventory and in accordance with its demand. The objective of this work is to prepare a purchase budget related to the rotation of the inventory of a commercial company, the methodology used is analytical reasoning, as well as the use of bibliographic technique. With the resolution of the practical example, the importance of the purchase budget within a company is determined, which allows planning the acquisition of inventory according to the needs of the company.