Diseño de un sistema presupuestario empresarial: Aceitunera Brewing Company
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2018-07-12
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Jaén: Universidad de Jaén
Resumen
[ES] En la actualidad cualquier empresa debe tener una buena
planificación tanto a corto plazo como a largo plazo para
garantizar un buen funcionamiento y garantizar su supervivencia.
A través de este trabajo fin de grado se desarrolla el diseño
presupuestario empresarial para el próximo año de La Aceitunera
Brewing Company, una empresa de producción y venta de cerveza
artesanal. Se ha realizado un estudio del sector en el que se
encuentra la empresa y posteriormente se han realizado los
presupuestos necesarios que nos llevarán a finalizar con unas
conclusiones y algunas recomendaciones. Para la realización de
los presupuestos se han creado tres tipos de escenarios, optimista,
realista y pesimista para ver en qué situación quedaría la empresa
en el caso de las diferentes respuestas del mercado.
[EN] Nowadays, any company should have a good planning both in the short term and in the long term to guarantee its good functioning and its survival. Through this final project, the business budget design for the next year of La Aceitunera Brewing Company, a craft beer production and sales company, is developed. A study of the sector in which the company is operating has been carried out and subsequently the necessary budgets have been made, which will lead us to formulate some conclusions and some recommendations. For the calculation of the budgets, three types of scenarios have been created, optimistic, realistic and pessimistic to see in what situation the company would be in the case of the different market responses.
[EN] Nowadays, any company should have a good planning both in the short term and in the long term to guarantee its good functioning and its survival. Through this final project, the business budget design for the next year of La Aceitunera Brewing Company, a craft beer production and sales company, is developed. A study of the sector in which the company is operating has been carried out and subsequently the necessary budgets have been made, which will lead us to formulate some conclusions and some recommendations. For the calculation of the budgets, three types of scenarios have been created, optimistic, realistic and pessimistic to see in what situation the company would be in the case of the different market responses.