Pronóstico de ventas y preparación del presupuesto de caja con necesidad de financiamiento en Juan’s Taco Company.

Abstract

The budget is one of the fundamental tools for decision making within an organization because it allows a projection of resources for the efficient management of them in a specific period, the present work seeks to obtain a financial plan that determines the surplus or missing that JUAN'S TACO COMPANY has to know and perform financing management if there is a shortage or an investment if there is a surplus, because it intends to expand in the market, for this purpose tools such as the income schedule, payment budget and cash budget will be used, evaluating Each one of the results of these instruments for a correct financial decision and analysis of the payment capacity that it has, consequently describes concepts and characteristics of the budget, specified in the cash budget of the case study development. The general objective of this research is to prepare a projected cash flow through the use of financial tools such as revenue budget, production costs, operational expenses to determine surplus or missing cash at JUAN'S TACO COMPANY.