Gestión presupuestaria en empresas privadas: principios y elaboración

This book offers a comprehensive guide on budget management in private companies, addressing the nature, types, and principles that govern budget preparation. With a practical focus, it seeks to meet the needs of both business administration students and professionals in the corporate field.

Chapter 1: Understanding the Essence of Budgets

In this introductory chapter, the concept of budgeting is explored, defining key terms and highlighting its importance in administrative functions. The roles of forecasting, planning, organizing, coordinating, directing, and controlling are detailed, revealing the integral role of budgeting in business management. Fundamental principles are also presented, along with key roles such as the "Budget Committee" and the "Budget Director."

Chapter 2: Budget Planning

Focusing on the development of practical skills, this chapter addresses marketing planning and commercial strategies. The strategic market diagnosis, strategy formulation, and market research are examined. Market quantification is explored through projection models, and the preparation of sales, purchasing, and inventory budgets is detailed. The concept of the break-even point is presented as a strategic tool.

Chapter 3: Budget Preparation

The final chapter delves into budget preparation, emphasizing strategic direction. The master budget is broken down, highlighting its benefits and limitations. The integration of budgets into cash flow is examined, as well as the budgeted financial statements, including profit and loss and the balance sheet. The chapter concludes by evaluating case studies, practical applications, and their impact on decision-making and financial performance.

This book serves as an essential tool for students and professionals in business administration, providing theoretical knowledge supported by practical examples and real-life cases. The work culminates by demonstrating the usefulness and effectiveness of budgetary exercises in specific business situations.