DISEÑO DE UN SISTEMA PRESUPUESTARIO EMPRESARIAL
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Fecha
2016-06
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Jaén: Universidad de Jaén
Resumen
[ES] En el mercado actual, cada vez más competitivo, donde la
anticipación a la competencia más próxima es un factor clave para
el éxito de cualquier negocio, la elaboración de presupuestos de
forma periódica está gozando sistemáticamente de una mayor
presencia e importancia.
En este Trabajo de Fin de Grado nos hemos basado en la
elaboración de toda una síntesis presupuestaria para el caso
concreto del empresario José Fuentes, autónomo fabricante de
sofás de todo tipo bajo pedido del cliente en el murnc1p10 de
Mengíbar (Jáen).
Se elaboró un estudio exhaustivo en primer lugar del mercado y
del sector. Con los conocimientos adquiridos pasamos a realizar
todo el proceso presupuestario, empezando por el presupuesto
objetivo de ventas, seguido del presupuesto de fabricación, coste
de las ventas, cuenta de resultados previsional, presupuesto de
tesorería y finalizando con la síntesis presupuestaria y el balance
de situación correspondiente.
[EN] On the current market, increasingly competitive, where the anticipation to the next competition is a key factor for the success of any business, the periodic budget is very importan t. In this End of Bachelor Degree Project we have based on the process of the whole set budgets for the businessman José Fuentes, manufacturer of all kinds of sofas with the client's order on the city of Mengíbar (Jáen). First there was done a complete study of the market and the sector. With the acquired knowledgewe happen to realize the whole budgetary process, beginning for thesales target budget, followed by the manufacture budget, sales cost, provisional results account, cash budget and finishing with the synthesis budgetary and the balance sheet of situation.We concluded with the results that are expected to obtain for 2016 and with recommendations that, we consider, it can use as great help for the businessman.
[EN] On the current market, increasingly competitive, where the anticipation to the next competition is a key factor for the success of any business, the periodic budget is very importan t. In this End of Bachelor Degree Project we have based on the process of the whole set budgets for the businessman José Fuentes, manufacturer of all kinds of sofas with the client's order on the city of Mengíbar (Jáen). First there was done a complete study of the market and the sector. With the acquired knowledgewe happen to realize the whole budgetary process, beginning for thesales target budget, followed by the manufacture budget, sales cost, provisional results account, cash budget and finishing with the synthesis budgetary and the balance sheet of situation.We concluded with the results that are expected to obtain for 2016 and with recommendations that, we consider, it can use as great help for the businessman.