DISEÑO DE UN SISTEMA PRESUPUESTARIO EMPRESARIAL: DULCE TRADICIONAL ANDALUSÍ
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2019-01
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Jaén: Universidad de Jaén
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[ES] El propósito principal de este trabajo fin de grado es la determinación de la viabilidad de una empresa de nueva creación; a través de un diseño presupuestario previsto para la misma. El proyecto de empresa se denomina “DULCE TRADICIONAL ANDALUSÍ” y estará dedicada a la elaboración de dulces tradicionales de la comarca.
Se trata de un negocio familiar de repostería artesanal recuperando los mejores sabores de la pastelería andaluza pero adaptada a los nuevos tiempos y a los consumidores.
Los presupuestos se caracterizan por tener una claridad inmediata, lo que permite tener una planificación estable y simplicidad. Se realizarán cuatro grandes bloques: análisis del sector del dulce, plan de marketing, desarrollo y comentarios de presupuestos y por último, síntesis y recomendaciones a seguir. Dichos presupuestos se realizarán creando la técnica de creación de escenarios: realista, optimista y pesimista.
[EN] The main purpose of this final degree Project is to determine the viability of a newly created Company; through a budgetary design planned for it. The business project is called “DULCE TRADICIONAL ANDALUSÍ” which will be dedicated to the elaboration of traditional cakes of the region. It is about a family business of artisan pastry recovery the best flavors of the Andalusian patisserie but adapted to the new times and consumers. The budget are characterized by having an immediate clarity, which allows to have a stable planning and simplicity. There will be four major blocks: analysis of the cake sector, marketing plan, development and budget comments and finally, synthesis and recommendations to follow. These budgets will be made by creating the technique of the creation of scenarios: realistic, optimistic and pessimistic.
[EN] The main purpose of this final degree Project is to determine the viability of a newly created Company; through a budgetary design planned for it. The business project is called “DULCE TRADICIONAL ANDALUSÍ” which will be dedicated to the elaboration of traditional cakes of the region. It is about a family business of artisan pastry recovery the best flavors of the Andalusian patisserie but adapted to the new times and consumers. The budget are characterized by having an immediate clarity, which allows to have a stable planning and simplicity. There will be four major blocks: analysis of the cake sector, marketing plan, development and budget comments and finally, synthesis and recommendations to follow. These budgets will be made by creating the technique of the creation of scenarios: realistic, optimistic and pessimistic.