Presupuesto de ventas como herramienta de estimación para la empresa Hirment S.A.

Abstract

For many years, the budget has been seen as a financial tool of high value for companies, which allows improving decision-making and effectiveness of its management. Traditionally, and especially in SMEs, historical sales data are handled, this information being essential for them to be able to make forecasts. The budgets to make the estimates use different statistical methods of linear regression, being the Least Squares one of the most flexible and easy to adapt in companies with high volumes of inventory turnover. To enter into context with the problem, the current economic situation has caused the dismissal of personnel worldwide, and the family business Hirment S.A. he has dispensed with his manager, his position was currently assigned to one of the family members but his professional profile is not adequate, since he cannot prepare budgets and therefore needs to hire the services of a third party; It was identified that the problem in this company lies in How does the preparation of the sales budget affect the administrative management of Hirment S.A.? For its solution, the general objective was to prepare the sales budget by applying the Least Squares method to improve decision-making in Hirment S.A.