Proyeccion y analisis de un presupuesto maestro del efectivo de la finca Tres Marias en un periodo de cinco años.

Abstract

In the present work, a master plan was made for the banana company called Tres Marias, located in the rural parish Bellamaría in the Santa Rosa canton. The idea is to determine the financial resources that the organization should have; besides recognizing the importance of planning prior to a project, it recognizes the particularities to carry out an excellent use of a budget called master. The data and methods used in this case study were considered over a period of five years, preparing budgets for sales, production, raw materials, labor, and indirect manufacturing costs. All the mentioned budgets lead to the development of the state of results of the banana producing company, with the purpose of being a source of help for the decision making of the partners, in search of obtaining favorable results for the entity.