PUNTOS IMPORTANTES SOBRE LA EXPOSICION O DAR UN DETALLE BREVE.
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CICLO DE
CLASES MAGISTRALES MAGISTRALES
PRESUPUESTOS CPC. MANUEL MAN UEL ESPINOZA ALT ALTAMIRANO
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PRESUPUESTOS
La Planificación financiera forma parte del concepto general de planificación de la empresa. Los presupuestos son herramientas que apoyan el plan financiero, pues permiten el logro del principal obje bjetiv tivo de la empr mpresa que es ase asegurar que la obtención y uso de los recursos financieros se realice de manera eficaz y eficiente. Los presupuestos son documentos en los que se resu resume me la esti estima maci ción ón anti antici cipa pada da de los los ingr ingres esos os
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VENTAJAS
DEL USO DE LOS PRESUPUESTOS
Media ediant nte e los los pres presup upue uest stos os la gere geren nci cia a planifica las operaciones de la empresa, dado que tiene a su alcance el cuadro cuantificado de las operaciones y resultados esperados, para poder de esta forma prever las situaciones y tomar las
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VENTAJAS
DEL USO DE LOS PRESUPUESTOS
Permiten controlar la gestión de las distintas área reas así ventas, logística, ca, producción, etc., dado que sirve como parámetro de control contra el cual verificar la gestión.
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LIMITACIONES DEL USO DE LOS PRESUPUESTOS
Los presupuestos son una herramienta gerencial para la toma de decisiones, por lo que deben ser elaborados en forma clara, concisa y ordenada. Los datos incluidos en los presup supuestos están basados en estimaciones o
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USUARIOS DE LA INFORMACIÓN PROYECTADA
Los Los pre presupu supue esto stos si sirv rven en a vario arioss usu usuari arios siendo los siguientes algunos de ellos: a.
b.
Gerencia: los presupuestos permiten planificar de mejor manera las operaciones que realiz iza a la compañía. Instituciones Financieras: solicitan Estados Financieros Presupuestados, así como un Flujo de Caja Proyectado al momento en que las empresas
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USUARIOS DE LA INFORMACIÓN PROYECTADA
CONASEV
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ETAPAS QUE DEBE SEGUIR LA FORMULACIÓN DE PRESUPUESTOS
1.
PLANEACION.-
en esta etapa se evalúa los resultados históricos obtenidos a fin de aprovechar
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ETAPAS QUE DEBE SEGUIR LA FORMULACIÓN DE PRESUPUESTOS
2.
ELABORACIÓN.-
se dan los siguientes pasos:
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ETAPAS QUE DEBE SEGUIR LA FORMULACIÓN DE PRESUPUESTOS
3.
EJECUCIÓN.-
es la etapa en donde se pone en marcha lo presupuestado.
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CLASES DE PRESUPUESTO
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CLASIFICACIÓN DE PRESUPUESTOS
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PRESUPUESTOS
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