El presupuesto herramienta fundamental en la elaboración de los flujos de caja proyectados para las medianas empresas.

Abstract

This research paper shows the importance of budget planning for the productive process of companies. Budgets are a fundamental basis for senior management to make decisions about possible possibilities or problems that could be some of the company. The budgetary tables are the necessary tools for the elaboration of a good budget, among them the most specific are sales, purchases, production costs, operating expenses, payment to suppliers and collection to customers, to then arrive at the structuring of the cash flow or Cash Flow, which will summarize the processes previously affected, adding the cash with which the operation begins, with the minimum balances that the company should consider in its flow, in case of a deficit, financing will be requested external to cover that missing and as a final part reach the total investigation of the project. Finally, concluding the importance of using budgets to develop a projected cash flow.