Elaboración de un presupuesto para una empresa comercial para determinar sus márgenes de utilidad.

Abstract

Companies need tools to exercise control over organizational resources, making future estimates of their income and expenses based on the economic and financial behavior of previous periods. To achieve this, they have a budget, which is an organizational element that every business must have, with planning adjusted to the reality of the company and its environment, with which greater control is exercised over expenses that must be supervised for their benefit. economic, contributing to managerial management. The present investigation exposes a practical exercise to design a budget based on estimates that give rise to its development, that is why the objective is to prepare a budget for a commercial company to determine its profit margins. The methodology will be descriptive and documentary, through bibliographic sources, to collect information with which the process required to raise the budget can be developed. As a result, sales, purchases, organizational expenses, reserves were estimated, obtaining the monthly utility during the first quarter of the year, information that serves management to make decisions, as well as exercise controls for its implementation and compliance, becoming a competitive advantage. for business.