Reglamento de control interno para elaboración del presupuesto de flujo de efectivo del Comisariato Rosimarket de El Guabo, año 2021

Abstract

The Cash Flow Budgets measure in a coherent and systematized way the liquidity projection of the companies, therefore it is necessary to prepare it as a financial instrument for forecasting the coherent controls of the companies, being the Commissariats in Ecuador the entities that most they need these management tools because of the large amount of cash they handle. This is the raison d'être of the present research work, the results of which gave as an answer that the named budget allows the monetary resource in question to be distributed equitably, when it from the beginning has an efficient projection of its entry or exit movement, through a structured program called Internal Control Regulations. The regulation that formulates it allows the company to focus on the efficient distribution of this basic element called cash, since the present research allowed to focus on its elaboration based on the needs of the source company and under a strict study with consistent research methods to this inquiry process. Finally, the practical contribution was adjusted even to possible future updates according to the behavior of the company's context and that it can justify the use of cash in a coherent way without damaging profitability, detect risks and generate suitable information so that the central administration can meet its objectives business.