Gestión y Toma de Decisiones. Unidad 1. Presupuesto

7/25/2019 Gestin y Toma de Decisiones. Unidad 1. Presupuesto

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INSTITUTO TECNOLGICO DE CERRO AZUL

MATERIA:

PRESUPUESTOS

CARRERA:

CONTADOR PBLICO

PRESENTA: M.C. MIRNA EDITH CRUZ AZU


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UNIDAD 1. PRESUPUESTOS

1.1 Introducc!n " #$n$r%&d%d$'

1.( M$todo&o#)% *%r% &% $&%+or%c!n d$&

*r$'u*u$'to

1.(.1 ,$nt%-%' " d$'$nt%-%' d$& *r$'u*u$'to


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1.1 INTRODUCCIN GENERALIDADES


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En &% +2'3u$d% d$ $'t%+&4%r &%' %ctd%d$' d$ &%' $0*r$'%' *2+&c%' "*r%d%' '$ 5%n $ndo d$'%rro&&%ndo d$'d$ 6n%&$' d$& '#&o 7I78 nor0%' "*rnc*o' *%r% %d0n'tr%r &o' $'6u$r4o' co&$cto' " %&c%n4%r 0$-or$' &o#r

Tod% $0*r$'%8 con o 'n 9n0o d$ &ucro8 $'t9 '$0*r$ nt$r$'%d% $n con'$#un 6n d$t$r0n%do *or un%' 0$t%' " uno' o+-$to'.

P%r% *on$r $n c&%ro $'to' o+-$to' " 0$t%' '$ d$'%rro&&%ron un%' 0$c9nc%un%' tcnc%' " uno' 6und%0$nto' 3u$ nt$#r%do' $n un% 'o&% co'% d$ron *r$'u&t%do &o 3u$ '$ conoc$ co0o Presupuestos. H%"

INTRODUCCIN


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E& nt$r' cr$c$nt$ $n ''t$0%' d$ *r$'u*u$'t%c!n 0od$rno'$;*&c% $n *%rt$ *or &o' c%0+o' con't%nt$' 3u$ '$ d%n $n 'tu%con$' *o&)tc%' " $con!0c%' n%con%&$' " 0und%&$'.

Un% 0%n$r% '$#ur% d$ d'0nur $& r$'#o #$n$r%do $n &o %nt$ror8

ut&4%r *ro#r%0%' d$ *&%n$%c!n " contro& d$ ut&d%


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ORIGENES E,OLUCIN DEL PRESUPUESTO

S$0*r$ 5% $;'tdo $n &% 0$nt$ d$ &% 5u0%nd%d &% d$% >*r$'u*u$'t%r?@

P$ro 6u$ 5%'t% $& '#&o 7,III cu%ndo $& *r$'u*u$'to co0$n4!ut&4%r'$ co0o %"ud% $n &% Ad0n'tr%c!n P2+&c%8 %& 'o0$t$r

Mn'tro d$ n%n4%' d$ In#&%t$rr% % &% con'd$r%c!n P%r&%0$nto8 'u' *&%n$' d$ G%'to' *%r% $& *$rodo 6'c%& d$& %'#u$nt$8 nc&u"$ndo un r$'u0$n d$ #%'to' d$& %o %nt$ror8 "*ro#r%0% d$ 0*u$'to' " r$co0$nd%con$' *%r% 'u %*&c%c!n.


7/96

D$'d$ $ntonc$' % &% 6$c5% 5% $o&ucon%do d$ &% '#u$nt$ 0%n$r%:

1(8 r%nc% " otro' *%)'$' $uro*$o' %do*t%n un *roc$d0$nto *r$'u*u$'to *%r% &% +%'$ #u+$rn%0$nt%&.

D$'*u' d$ &% Pr0$r% Gu$rr% Mund%& $n tod% &% Indu'tr% '$ %*r$c%con$n$nc% d$& contro& d$ &o' #%'to' *or 0$do d$& Pr$'u*u$'to.

D$ 1F1( % 1F( $n E.U.A. '$ nc% &% $o&uc!n " 0%dur$4 d$& Pr$'u*u$"% 3u$ &% nc%t% *r%d% co0$n4% % %*&c%r&o' *%r% contro&%r 0$-or #%'to' d$+do %& r9*do cr$c0$nto $con!0co " &%' nu$%' 6or0%'or#%n4%c!n8 *ro*%' d$ &% cr$c$nt$ ndu'tr%@ %*ro+9ndo'$ &% Nu$% d$& Pr$'u*u$'to N%con%& " $'t%+&$cndo'$ co0o nu$o n'tru0$nto d$Ad0n'tr%c!n O6c%&. S$ nc% un +u$n 0todo d$ *&%n$%c!n $0*r$'%

3u$ con $& t$0*o '$ nt$#r% %& Contro& Pr$'u*u$'t%&8 $& cu%& '$ $;*ort!$'t% *oc% % Euro*%8 +9'c%0$nt$ % r%nc% " A&$0%n%.


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1F/8 Gn$+r%8 Su4%@ '$ &&$% % $6$cto $& *r0$r S0*oInt$rn%con%& d$& Contro& Pr$'u*u$'t%&8 nt$#r%do r$*r$'$nt%nt$' d$ $ntcnco *%)'$' $n dond$ '$ $'tructur%n *rnc*o'8 *%r% t$n$r %') un r%n#o nt$rn%con%&.

1F/1 $n M;co8 $0*r$'%' d$ or#$n nort$%0$rc%no co0oG$n$r%& Motor' Co.8 " d$'*u' &% ord Motor' Co.8 $'t%+&$c$ronTcnc% Pr$'u*u$'t%&.

1F8 $n E.U.A. $& D$*%rt%0$nto d$ M%rn% *r$'$nt! Pr$'u*u$'to *or Pro#r%0%' " Actd%d$'.


9/96

L% Po'#u$rr% d$ &% S$#und% Gu$rr% Mund%&8 &% Ad0n'tr%c!n *or r$%'R$'*on'%+&d%d8 do &u#%r % &% Cont%+&d%d " Pr$'u*u$'to d$& 0'0o no0+6n%&d%d.

1FJ18 $& D$*%rt%0$nto d$ D$6$n'%8 $&%+or! un S't$0% d$ P&%n$%c!n Pro#r%0%' " Pr$'u*u$'to'.

1FJ8 $& D$*%rt%0$nto d$ A#rcu&tur% d$ E.U.A. nt$nt% $& Pr$'u*u$'toB%'$ C$ro8 $& or#n%&8 '$ndo un 6r%c%'o.

1FJ8 $& *r$'d$nt$ d$ E.U.A. ntrodu-o o6c%&0$nt$ % 'u Go+$rno8S't$0% d$ *&%n$%c!n *or Pro#r%0%' " Pr$'u*u$'to'8 cr$9ndo'$ D$*%rt%0$nto d$& Pr$'u*u$'to.


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NOCIONES DE PRESUPUESTOS

L% *%&%+r% >Pr$'u*u$'to? '$ co0*on$ d$ do' r%)c$' &%tn%':

PRE K %nt$' d$8 o d$&%nt$ d$8 "

SUPUESTO K 5$c5o8 6or0%do.

Por &o t%nto8 *r$'u*u$'to '#n6c% >%nt$' d$ &o 5$c5o?.

Por $&&o:E& $0*r$'%ro d$+$ *&%n$%r con nt$$nc% $& t%0%o d$ 'u' o*$r%con&o' n#r$'o'8 co'to' " #%'to'8 con $& o+-$to c&%ro d$ o+t$n$r ut&d%dcu"o &o#ro '$ 'u+ordn% % &% coordn%c!n " r$&%c!n ''t$09tc% d$ tod%'%ctd%d$' $0*r$'%r%&$'


11/96

E& *r$'u*u$'to $' un% 5$rr%0$nt% %d0n'tr%t% d$ *&%n$%c!n " 6n%nc$ro 3u$ *r$'$nt% ord$n%d%0$nt$ " $n tr0no' 0on$t%ro'8r$'u&t%do' *r$'to' d$ un *&%n8 un *ro"$cto8 un% $'tr%t$#%.

A *ro*!'to8 $'t% d$6nc!n d'tn#u$8 $ntr$ otro'8 &o' '#u$nt$' %'

E& *r$'u*u$'to no $' %o %'&%do8 09' +$n8 co0o 5$rr%0$nt%

%d0n'tr%t%8 $' $& r$'u&t%do d$& d$'%rro&&o $6c%4 d$& *roc$'o #$ E& *r$'u*u$'to '$ $ncu$ntr% )nt0%0$nt$ r$&%con%do con &% *&%n6n%nc$r%.

E& *r$'u*u$'to $'t9 or$nt%do 5%c% $& 6uturo " no 5%c% $& *%'%do$n 'u 6unc!n d$ contro&8 $& *r$'u*u$'to '$ co0*%r% con &o' r$'u&t%

r$%&$'. E't% d$6nc!n no $'t%+&$c$ &)0t$ d$ t$0*o8 $& *r$'u*u$r$6$rr'$ % cu%& u$r &% 'o d$ t$0 o d)%' '$0%n%' 0$'$' %o'


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Un% +u$n% *r$'u*u$'t%c!n co0*r$nd$:

Uno' O+-$to' G$n$r%&$' % L%r#o P&%4o.

Un%' M$t%' $'*$c)6c%' % corto *&%4o.

Un P&%n n%nc$ro % L%r#o P&%4o " $&%+or%do $n 6or0% #$n$r%&.

Un P&%n n%nc$ro % Corto P&%4o *r$'$nt%do $n 6or0% d'cr0n%d%. Uno' n6or0$' d$ r$'u&t%do'8 *r$'$nt%do' *$r!dc%0$nt$ *%r% &%'

d6$r$nt$' 9r$%' d$ %cu$rdo con &%' r$'*on'%+&d%d$' %tr+ud%'8 "

Un% %cc!n d$ '$#u0$nto " contro& *$r0%n$nt$ " contnuo.


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I0*ort%nc%

E' un% 5$rr%0$nt% 0od$rn% *%r% &% *&%n$%c!n " contro& d$%ctd%d$' 3u$ r$6&$-%n $& co0*ort%0$nto d$ ndc%dor$'$con!0co' co0o &%' 6&uctu%con$' $n &o' )ndc$' d$ n6&%c!n "d$%&u%c!n " t%'%' d$ nt$r'8 3u$ *$r0t$ % &% $ntd%d 0%nt$n$$n $& 0$rc%do co0*$tto8 *u$'to 3u$ d'0nu"$ &% nc$rtdu0+r

$n &o' r$'#o' %'u0do' " *or t%nto otor#% un% 0%"or $;%cttud $n&o' r$'u&t%do' 6n%&$' d$& n$#oco.


14/96

Por &o t%nto8 &% 0*ort%nc% d$ &o' *r$'u*u$'to' $n &%'or#%n4%con$' '$ ndc% *or:

S$r un $&$0$nto c&%$ $n $& *roc$'o d$ *&%n$%c!n $'tr%t#c% dun% or#%n4%c!n8 "% 3u$ con$rt$ &o' *&%n$' $n 0$t%'cu%nt6c%+&$' " %d$09' &u'tr%n &%' *rord%d$' d$ &% $0*r$'%.

P$r0t$n coordn%r $& tr%+%-o d$ &%' 9r$%' 6uncon%&$' " or$nt%5%c% $& &o#ro d$ un o+-$to co02n.

Son un% 5$rr%0$nt% d$ d'$o or#%n4%con%&8 *or3u$ %d$09' dcu%nt6c%r &o' *&%n$' d$ &% $0*r$'% " d$ coordn%r $& tr%+%-o d$&%' 9r$%' 6uncon%&$'8 contr+u"$n % d$t$r0n%r cu9& $' &%$'tructur% or#%n4%con%& 09' %d$cu%d% *%r% $& &o#ro d$ &o'o+-$to' $'tr%t#co' d$ &% $0*r$'%.


15/96

Son un n'tru0$nto 0ot%con%&8 "% 3u$ no&ucr%n % &o' #$r$nt$'9r$% " % 'u' $0*&$%do' $n &% d$6nc!n " &o#ro d$ o+-$to'8 concu%& '$ 6%c&t% &% co0*r$n'!n d$& ro& 3u$ t$n$ c%d% *$r'on% $n&o#ro d$ &o' o+-$to' #$n$r%&$' d$ &% $0*r$'%.

P$r0t$n 0$-or %'#n%c!n " %*ro$c5%0$nto d$ &o' r$cur'o' 3u$ cu$nt% &% or#%n4%c!n.

Son 5$rr%0$nt%' d$ contro& %d0n'tr%to " 6n%nc$ro 3u$ %"ud%ncr$0$nt%r &% *roductd%d d$ &% or#%n4%c!n@ *$r0t$ co0*%$& d$'$0*$o r$%& contr% $& d$'$0*$o *&%n$%do8 d$t$cd$'%con$' " $0*r$nd$r 0$dd%' corr$ct%' 3u$ '$%n *$rtn$nt$


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Lo' *r$'u*u$'to' '$ d$6n$n co0o >$& *&%n 3u$ $'*$c6c% $ntr0no' nu0rco'8 0on$t%ro' o no 0on$t%ro'8 &o' r$cur'o' 3u$r$3u$r$ un% or#%n4%c!n *%r% r$%&4%r 'u' o*$r%con$' dur%nt$ u*$rodo d$t$r0n%do8 co0o $& *r$'u*u$'to d$ 0%t$r% *r0% 3u$$'*$c6c% &%' und%d$' " $& co'to d$ &% 0%t$r% *r0% r$3u$rd%

*%r% #$n$r%r *roducto' dur%nt$ un *$rodo?.S$#2n or#$ Bur+%no


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ELEMENTOS PRINCIPALES DEL PRESUPUEST

E& *r$'u*u$'to $' un *&%n8 &o cu%& '#n6c% 3u$ $;*r$'% &o 3u$%d0n'tr%c!n tr%t%r9 d$ r$%&4%r.

1. Integrador

Indc% 3u$ to0% $n cu$nt% tod%' &%' 9r$%' " %ctd%d$' d$

$0*r$'%.2. Coordinador

S#n6c% 3u$ &o' *&%n$' *%r% %ro' d$ &o' d$*%rt%0$nto' d$ &%$0*r$'% d$+$n '$r *r$*%r%do' con-unt%0$nt$ " $n %r0on)%.


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/. Operaiones

Uno d$ &o' o+-$to' *r0ord%&$' d$& *r$'u*u$'to $' $& d$ &% d$t$r0n%c!n&o' n#r$'o' 3u$ '$ *r$t$nd$n o+t$n$r8 %') co0o &o' #%'to' 3u$ '$ %n % *roduc

. Reursos

No $' 'u6c$nt$ con conoc$r &o' n#r$'o' " #%'to' d$& 6uturo8 &% $0*r$'% d

*&%n$%r &o' r$cur'o' n$c$'%ro' *%r% r$%&4%r 'u' *&%n$' d$ o*$r%c!n8 &o cu%&o#r%8 con &% *&%n$%c!n 6n%nc$r% 3u$ nc&u"%:

Pr$'u*u$'to d$ $6$cto.

Pr$'u*u$'to d$ %dcon$' d$ %cto'.


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TIPOS DE PRESUPUESTO

A. SEGN EL SECTOR:

O!iia"es:Son %3u$&&o' *r$'u*u$'to' d$ t*o#u+$rn%0$nt%& " 3u$ +u'c%n $&$3u&+ro $ntr$ &o' r$c%udo' *or

0*u$'to' " &o' #%'to' $n$r'on$' n$c$'%ro' *%r% $&d$'%rro&&o d$ un% r$#!n o$ntd%d *2+&c%.

Pri#ados:Son &o' d$ &%' $ntd%d$'*$r'on%' 3u$ +u'c%n *r%un3u$ no n$c$'%r%0$

ut&d%d $con!0c% o d$


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B. Seg$n e" Tie%po:T&tios:'on *r$'u*u$'to' % corto *&%4oconocdo'= 'on &o' #$n$r%&$' d$$0*r$'%'. Mu$'tr%n &o' *&%n$' nor0%& d$& $-$rcco %nu%&. L%'!n $n $& %&c%nc$ d$ &%' %ct

d$t%&&%d%. E't9n or$nt%do' 5%c&%' 0$t%' $'*$c)6c%'.

Estrat'gios:'on &o' *r$'u*u$'to' % &%r#o *&%4o.T$n$n un% '!n #$n$r%& $n $&%&c%nc$ d$ &%' %ctd%d$'. E't9n

or$nt%do' 5%c% $& &o#ro d$ &o'o+-$to'.


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C. Seg$n e" Co%porta%iento o !or%a:

("e)i*"es:d$no0n%do' t%0+n*r$'u*u$'to' %r%+&$'. Son%3u$&&o' *r$'u*u$'to' 3u$ '$

*u$d$n %-u't%r d$ %cu$rdo con &%''tu%con$' 3u$ '$ $'tn*r$'$nt%ndo.

(i+os:Son %3u$&&o' *r$'u*u$'to' 3u$ no '$*u$d$n %r%r. Son &%' d$no0n%d%' Cu$r4% $n &% *&%n$%c!n " $& contro& %

Lo' *r$'u*u$'to' 6-o' 'on $'t%do' d$ 3u$ 0u$'tr%n &o' co'to' 6-o'8 $' d$cr%r)%n con &% *roducc!n o &% %ctd%do $nt%'.


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D. Seg$n e" Contenido:

Prinipa"es:%3u$&&o' 3u$ 'on un% $'*$c$ d$r$'u0$n8 $n &o' cu%&$' '$ *r$'$nt%

&o +9'co o #$n$r%& d$ un 9r$%$'*$c6c% o d$ &% $0*r$'%.

Au)i"iares:Son &o' *r$'u*u$'td$t%&&%do' " *r$'$n

$'*$c)6c%0$nt$ *%c$ntro d$ co'to.


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E. Seg$n e" ,rea:

Pu$d$n '$r *r$'u*u$'to' d$ $nt%'8 *r$'u*u$'to' d$ *roducc!n8*r$'u*u$'to' d$ %d0n'tr%c!n8 *r$'u*u$'to' d$ '$rco'8*r$'u*u$'to' d$ cont%+&d%d8 *r$'u*u$'to' d$ co'to'8...

. Seg$n "a (ina"idad -ue se persiga:Pu$d$n '$r d$ *ro0oc!n8 d$ %*&c%c!n8 d$ 6u'!n8 d$ *ro#r%0d$ o+r%'8 +%'$ c$ro8


24/96

. DE TRABAO.E' $& *r$'u*u$'to co02n8 ut&4%do *or cu%&3u$r $ntd%d.Su d$'%rro&&o ocurr$ nor0%&0$nt$ $n &%' $t%*%' d$*r$'!n8 *&%n$%c!n " 6or0u&%c!n " cont$0*&%:

A. Presupuestos parciales.

S$ $&%+or%n $n 6or0% %n%&)tc%8 0o'tr%ndo &%' o*$r%con$'

$'t0%d%' *or c%d% d$*%rt%0$nto. Con +%'$ $n $&&o'8 '$d$'%rro&&%n &o':

B. Presupuestos previos,

3u$ 'on &o' 3u$ con'ttu"$n &% 6%'$ %nt$ror % &% $&%+or%c!nd$6nt%8 'u-$to' % $'tudo' " % &% A*ro+%c!n8 $' d$cr8 un$'tudo 3u$ #$n$r%&0$nt$ d% &u#%r % %-u't$'8 d$ 3u$n$'%6n%n &o' *r$'u*u$'to' %nt$ror$'8 *%r% d$'$0+oc%r $n &:


25/96

C. Presupuesto definitivo.

E' %3u$& 3u$ 6n%&0$nt$ '$ % % $-$rc$r8 coordn%r8 "contro&%r $n $& *$rodo %& cu%& '$ r$6$r%. L%$;*$r$nc% o+t$nd% con $'t$ t*o d$ *r$'u*u$'to'8d%r9 &u#%r % &% $&%+or%c!n d$:

D. Presupuestos maestros o tipo:con &o' 3u$ '$ %5orr% t$0*o8 dn$ro8 " $'6u$r4o "%3u$ '!&o '$ 5%c$n o '$ %-u't%n &o' 3u$ t$n#%n%r%c!n 'u+'t%nc%&8 *$ro d$+$n '$r r$'%do'contnu%0$nt$.


26/96

O/ETI0OS DEL PRESUPUESTO

P&%n$%r nt$#r%& " ''t$09tc%0$nt$ tod%' &%' %ctd%d$' 3u$ &%$0*r$'% d$+$ d$'%rro&&%r $n un *$rodo d$t$r0n%do.

Contro&%r " 0$dr &o' r$'u&t%do' cu%ntt%to'8 cu%&t%to' "8 6-

r$'*on'%+&d%d$' $n &%' d6$r$nt$' d$*$nd$nc%' d$ &% $0*r$'%*%r% &o#%r $& cu0*&0$nto d$ &%' 0$t%' *r$'t%'.

Coordn%r &o' d6$r$nt$' c$ntro' d$ co'to *%r% 3u$ '$ %'$#ur$ &%0%rc5% d$ &% $0*r$'% $n 6or0% nt$#r%&.


27/96

UNCIONES DEL PRESUPUESTO

P"aneain:3u$ $'conoc$r $& c%0no % '$#ur8 nt$rr$&%con%r %ctd%d$'8 $'t%+&$c$r o+-$to' " d%r %d$cu%d% or#%n4%c!n.

Organiain:

3u$ $' $'tructur%r tcnc%0$nt$ &%' 6uncon$' " %ctd%d$' d$ &o' r$cur'o' 5u0%no' " 0%+u'c%ndo $6c$nc% " *roductd%d.

Coordinain:

u$ $' +u'c%r $3u&+ro $ntr$ &o' d6$r$nt$' d$*%rt%0$nto' " '$ccon$' d$ &% $0*r$'%.

Direin:

u$ $' #u%r &%' %ccon$' d$ &o' 'u+ordn%do' '$#2n &o' *&%n$' $'t*u&%do'.

Contro":

u$ $' 0$dr ' &o' *ro*!'to'8 *&%n$' " *ro#r%0%' '$ cu0*&$n " +u'c% corr$cto' $n &%'


28/96

Lo' *r$'u*u$'to' '$ +%'%n $n $& ''t$0% cont%+&$ *%r% *od$rd$'%rro&&%r'$8 d$+do % 3u$:

1. L% cont%+&d%d *ro*orcon% &o' d%to' 5't!rco' 3u$ 'r$n *%%n%&4%r " *ro"$ct%r $& 6uturo.

(. Lo' d%to' %&or4%do' d$ un *r$'u*u$'to '$ *r$'$nt%n $n

6or0%to' cont%+&$'8 "/. Lo' d%to' r$%&$' *%r% $& %n9&'' d$ &%' %r%con$' 'on

'u0n'tr%do' $n #r%n *%rt$ *or &% cont%+&d%d d$ &% $0*r$'%


29/96

Pr$'!n

Con'ttu"$ un% 'tu%c!no&unt%r%8 tcnc% "co&$ct%8 3u$ c%n%&4% $&*roc$'o nc%& d$ &% to0%

d$ d$c'on$' " 6-% &%'#%r%nt)%' *r$%' d$$-$cuc!n.

E& $-$rcco d$ &% %ctd%d *r$'u*u$'t%r% $'t% nt$#r%d% $n $& *roc$'on6or0%c!nd$c'!n%cc!n8 " '$ d$'%rro&&% % tr%' d$ &%' 6%'$' d$ *r$'!n8*r$'u*u$'to " contro&.

Pr$'u*u$'to%c&t% $& $3u&+ro$ntr$ &o' n#r$'o' "#%'to'8 " d$6n$ %tr%' d$& $0*&$o d$

uno' r$cur'o' &%*o'+&d%d d$o+t$nc!n d$ uno'o+-$to' concr$to

Contro&E& ''t$0% ut&4%do un% co0*%r%c!n " %c6r%' *r$'u*u$'t%d%*$r0t$ co0unc%r %

o*ortuno8 cu%ndo &%d$'%c!n &o -u't63d6$r$nc%' d$t$ct%d


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E& *r$'u*u$'to 0*&c% 0%t$r%&4%r &o' *&%n$' $0*r$'%r%&$' $nn6or0%c!n cu%ntt%t% " 0on$t%r% " 'on % 'u $48 $& c0$nto$'t%do' 6n%nc$ro' *ro"$ct%do' " r$*r$'$nt% &% +%'$ d$ &% to0%d$c'on$'8 *or cu%nto *$r0t$ *r$$r &%' condcon$' $con!0c

$0*r$'% $n 9r$%' co0o $& $nd$ud%0$nto8 &% 'tu%c!n d$ &3udn%tur%&$4% d$ &%' tr%n'%ccon$' 6n%nc$r%' " &% 0o&4%c!n o r&o' 6ondo' n$rtdo'.


31/96

EL PRESUPUESTO 3 EL PROCESO DEDIRECCI4N

E& Pr$'u*u$'to '$ $ncu$ntr% $n tod%'&%' $t%*%' d$& Proc$'oAd0n'tr%to:

I. De Previsin. 5Preonoer "oneesario6.

T$n$r %ntc*%d%0$nt$8 todo &ocon$n$nt$ *%r% &% $&%+or%c!n "$-$cuc!n d$& Pr$'u*u$'to.

II. De Planeacin. cmo se va a hace

P&%n6c%c!n un6c''t$0%t4%d% d$ &%

%ccon$'8 $n conco&o' *o'+&$' o+-$t+%'9ndo'$ $n &% n6$'t%d)'tc% 3u$ '$ 0o0$nto d$ $6$ct$'t0%c!n.


32/96

III. De !r"ani#acin. 578ui'n "o 9ar&6.

u$ $;'t% un% %d$cu%d%8 *r$c'% "6uncon%& $'tructur% " d$'%rro&&o d$ &%$ntd%d8 *or 0$do d$& $'t%+&$c0$ntod$ $&%+or%r t%nto' *r$'u*u$'to' co0o

d$*%rt%0$nto' 6uncon%&$' $;'t%n8 &o3u$ *$r0t$ %*r$c%r ' c%d% uno d$$&&o' r$%&4% &%' 6uncon$' $'t%+&$cd%'8ut&4%ndo $n $'t$ c%'o %& Pr$'u*u$'toco0o $&$0$nto *%r% 0od6c%r &%$'tructur% d$& n$#oco ' '$ r$3u$r$.

I$. De %oordinacin o Inte58ue se 9aga ; se !or%e e"o partiu"ar ; en "o gener

Co0*%#n%c!n $'tr$c5% " cd$ tod%' " c%d% un% d$ &%' *%r% 3u$ cu0*&%n con &o' o

&% $ntd%d. P%r% &% $&%+or%c*r$'u*u$'to d$ un d$*%rt%n$c$'%ro +%'%r'$ o %u;&%otro'8 d$ t%& 0%n$r% 3u$ '$un% c%d$n% d$ d$*$nd$nc%$&&o'8 concd$ndo " 6uncotod%' &%' %ctd%d$' d$ &%


33/96

$. De Direccin. 5=uiar para -ue se 9aga6.

A"ud% $n &%' *o&)tc%' % '$#ur8 to0% d$ d$c'on$' " '!n d$con-unto8 %') co0o % conducr " #u%r % &o' 'u+ordn%do'.

$I. De %ontrol. 50er -ue se rea"ie6.


34/96

E& contro& *r$'u*u$'t%ro $' &% 0%n$r% d$ 0%nt$n$r $& *&%n d$o*$r%con$' d$ntro d$ &o' &)0t$' *r$$'t%+&$cdo'. A& co0*%r%rr$'u&t%do' r$%&$' con &o' *r$'u*u$'t%do'8 d$t$r0n% %r%con$''u0n'tr% % &% %d0n'tr%c!n $&$0$nto' d$ -uco *%r% &%%*&c%c!n d$ %ccon$' corr$ct%'.


35/96


36/96

7TODOS LOS NE=OCIOS NECESITAN PRESUPUESTOS

L% P&%n$%c!n " $& Contro&8 co0o do' d$ &%' 6uncon$' +9'c%' d$ &% Ad0n'tr%c!n8 n$c$'%r%' $n &%' *$3u$%' $0*r$'%' co0o $n &o' #r%nd$' $0*r$'%'.

Un ''t$0% %d$cu%do d$ *r$'u*u$'to' *%r% c%d% t*o d$ n$#oco' d% r$'u&t%do'

0uc5o 0$-or$' 3u$ d$%' %nd%nt$' 0u" #$n$r%&$'8 d$ %3u$&&o' 3u$ no $&%+or%n *&%*r$'u*u$'t%ro'. E& t%0%o d$ &o' n$#oco' n%d% t$n$ 3u$ $r con &% n$c$'d%d d$ *%r90$tro' " o+-$to' +$n *&%n6c%do' " un contro& %*ro*%do $n &% +2'3u$d% d$


37/96

1.(. METODOLOGQA PARA LAELABORACIN DEL

PRESUPUESTO


38/96

L% $&%+or%c!n d$&*r$'u*u$'to $' un% d$ &%'*%rt$' 09' 0*ort%nt$' $n$& *roc$'o d$ *&%n$%c!n8"% 3u$ 'u ;to o 6r%c%'od$*$nd$ d$ &% $;%cttud8

cont$ndo8 $'t0%c!n " $n#$n$r%& cu+r$ndo tod%' &%'o*$r%con$' d$ &% $0*r$'%8'#u$ndo un c%0nod$+d%0$nt$ d$&n$%do.


39/96

L% *r$'u*u$'t%c!n ocurr$ $n $& 0o0$nto d$ $'t0%r $&%&or d$ &% n!0n%8 d$ *r$c'%r &% cu%nt)% d$ &%' 6%ctur%'d$ $nt%' o cu%ndo '$ $'tud%n &%' condcon$' d$ &o'crdto' o $0*r'tto'8 $n cu%nto % 'u' r$*$rcu'on$'

'o+r$ &o' *ron!'tco' d$ $6$cto.

A'*$cto' #$n$r%&$'


40/96

En &% &%+or d$ conc$nt4%c!n'o+r$ &% con$n$nc% d$ &o'*r$'u*u$'to' '$ r$co0$nd%con'd$r%r 'u n%tur%&$4%6&$;+&$ " 'u' &0t%con$'@ 'n$0+%r#o '$ *r$'$nt%n %un%'or$nt%con$' d$ ndud%+&$'+$n$6co':

1. L%' c%r%ct$r)'tc%' d$d$+d%' %& t*o d$ %ctd$'%rro&&%d%8 'u *r$'t#0%#$n %nt$ &o' c%n%&$' *r$'to' " 'u' co$6c$n

$6c$nc% " *roductd%&%' 0$t%' *r$'u*u$'t%&$


41/96

(. D$& $ntorno $con!0co8'oc%&8 t$cno&!#co " co0*$tto$' d$ con'u&t% o+%d% $n $&tr%+%-o *r$'u*u$'t%&8 *or cu%ntoncd$ $n &% 6or0u&%c!n d$ &o'*&%n$'8 *ro#r%0%'8 *ro"$cto' "o+-$to' 3u$ con'ttu"$n &%'+%'$' d$ &o' *ron!'tco'.

/. E' *$r$ntoro concr$t%r &%r$'*on'%+&d%d *%r% %'#n%r $nc%r#%do' d$ &% &%+or *r$'ud$'t%c%r &o' 6or0%to' % ut&4con'o&d%c!n d$ &o' *r$'u*u" d$6nr crt$ro' c&%ro' 'o+r" $& 'u0n'tro d$ n6or0%c!tr%'c$nd$nc% %d3u$r$ &% d$*%ut%' %'oc%d%' con &%' $t%*3u$ d$0%nd%r9 c%d% un% d$


42/96

L%+or d$conc$nt4%c!n

E't% &%+or d$+$r9 %d$&%nt%r'n$&$' o*$r%to " %d0n'tr$& *unto d$ 't% o*$r%to &%conc$nt4%c!n $' cruc%& *o

r$c%$ &% $-$cuc!n d$ &o 3u$ '$ *ro*on$ $n 0%t$r% 6%+r&


43/96

En &% 6%'$ d$ conc$nt4%c!n $' 0*ort%nt$ t$n$r *r$'$nt$ &o '#

P%r% *r$$nr con6&cto' or#%n4%con%&$' $n &% $-$cuc!n *r$'u*$' nd'*$n'%+&$ 3u$ &o' o+-$to' tr%4%do' *or &% dr$cc!n '$%ncu%nt6c%+&$'8 c&%ro' " %&c%n4%+&$'.

u$n$' *&%n$%n d$+$n *ro*on$r un con-unto d$ %&t$rn%t%'8

$'tud%r&%' " '$&$ccon%r &%' 09' 6%or%+&$'8 $%&u%r 'u' $6$cto' '%&or d$ &% $0*r$'% $n $& 0$rc%do " $& #r%do d$ %c$*t%c!n *or *3u$n$' $-$cut%r9n &o' *&%n$'.

Lo' *&%n$' no d$+$n 'u*$r%r $& *ot$nc%& *roducto8 co0$rc%&6n%nc$ro d$ &%' $0*r$'%' " t%0*oco tr%'c$nd$r &%' 5%+&d%d$'

3u$n$' &o' d$'%rro&&%n


44/96

L% *&%n$%c!n " &o' *r$'u*u$'to' no *u$d$n '$r n6&$;+&$'8 no con$rtr'$ $n c%0'%' d$ 6u$r4% 3u$ %5o#u$n &% nc%t% d$ '$-$cutor$' n *r$'$nt%r 09r#$n$' d$ 0%no+r% o d$ $rror $;c$3u$ *ro*c$n &% %0+#$d%d o &% 'u+-$td%d.

Lo' *&%n$' d$+$n #$n$r%r $& co0*ro0'o d$ &o' *&%n6c%dor$'

$-$cutor$'8 *ro*c%r &% *%rtc*%c!n %ct% $n 'u d'$o d$ todont$#r%nt$' d$ &% or#%n4%c!n. S!&o %') '$r9 *o'+&$ ut&4%r d$ 0!*t0% &o' r$cur'o' 5u0%no' d'*on+&$' " $t%r &% co0*$t$nc%3u$n$' 6or0u&%n " $-$cut%n &o' *&%n$'.


45/96

D$t$r0n%c!n d$ &%'c%r%ct$r)'tc%' $0*r$'%r%&$'

E& d%#n!'tco nt$rnor$*r$'$nt% un 6%ctor6und%0$nt%& d$&*&%n$%0$nto8 $& cu%

%d3u$r$ $;*r$'!n 00$d%nt$ $& *r$'u*u$


46/96

Stu%c!n 6n%nc$r%: E& $'t%do 6n%nc$ro d$ &%' $0*r$'%'

con r$'*$cto %& $nd$ud%0$nto8 &%&3ud$48 &% %&or4%c!n d$ &o't)tu&o' d$ *ro*$d%d " &o' )ndc$' d$&% &ucr%td%d8 r$*$rcut$n 'o+r$ &%'

*o'+&d%d$' d$ c%*t%r c%*t%&$'8con'$#ur crdto' o #$'ton%r &%conc$'!n d$ *&%4o' *or *%rt$ d$ &o'*ro$$dor$' d$ +$n$' o '$rco'.

E6c$nc% " *roductL% $6c$nc% co0*r$%ccon$' *u$'t%' $n *0n04%r $& t$0*o &% %d3u'c!n d$ n'u

co0$rc%&4%c!n d$*roducto'8 $n t%nto 3*roductd%d $;*r$'%*roducc!n *or 5or%5093un%


47/96

Actu%&4%c!n t$cno&!#c%:

En rtud d$ &o' $6$cto' $-$rcdo' *or&% 0od$rn4%c!n ndu'tr%& 'o+r$ &o'co'to'8 &% nt$n'd%d d$& r$*roc$'o "&% c%&d%d d$ &o' *roducto'8 $'co0*r$n'+&$ 'u n6&u$nc% $n &o'*r$'u*u$'to' co0$rc%&$'8 'u-$to' %&% co0*$ttd%d $n *r$co' "c%&d%d$'.

Po&)tc%' #$r$nc%&$En $& 6n%nc%0$nto'$&$ccon%do *%r% r$'o*$r%c!n nor0%& o &%d$ %ctd%d$' #r%t*r$'u*u$'to8 d%d% &%n6&u$nc% d$ &o' d$d$ 6n%nc%c!n 'o+r$%0ort4%c!n d$ c%*r$conoc0$nto d$ dc%nc$&%c!n d$ nt$r$


48/96

E%&u%c!n d$& $ntorno

Co0o nn#un% $0*r$'% *u$d$ %+'t0$do $n 3u$ '$ d$'$nu$&$8 &o' **r$'u*u$'to' '$ 'u*$dt%n % 0%n6$%0+$nt%&$'8 co0o &%' $-$cutor%' co0*$tdor$' n%con%&$' $ nt$rn%c*r9ctc%' co0$rc%&$' 0*u$'t%' *o

d$ %+%'t$c0$nto8 &%' condcon$'n't%ur%d%' *or &%' n'ttucon$' 6nco0*ort%0$nto d$ &% n6&%c!n " &%d$%&u%c!n " &%' t%'%' d$ nt$r'8 *o&)tc%' $'t%+&$cd%'*or $& #o+$rno $n &%' 9r$%' tr+ut%d$ '$#urd%d 'oc%& " d$ co0$rco $


49/96

,%r%+&$' 3u$ %6$ct%n d$0%n$r% '#n6c%t% $& co0*ort%0$nto d$ &% $0*r$'%

,%r%+&$' contro&%+&$' O+-$to'

E'tr%t$#%' co0*$tt%'

Po&)tc%' #$r$nc%&$'

Pro"$cto' d$ n$r'!n.

C%&d%d d$& *roducto C%n%&$' d$ d'tr+uc!n

C%0*%%' *ro0ocon%&$'

S't$0%' d$ *roducc!n

,%r%+&$' no con Gu'to' d$& con'u0dor D'*o'con$' #u+$rn%0$n In6&%c!n " d$%&u%c!n T%'%' d$ nt$r' E't%+&d%d *o&)tc%

In#r$'o *$r c9*t% d$& con'u0dor Accon$' d$ &% co0*$t$nc T$nd$nc%' d$0o#r96c%'


50/96


51/96

Or#%n4%c!n d$& tr%+%-o

P%r% %'$#ur%r $& cu0*&0$nto d$&$'t%+&$cdo8 *r$*%r%r $& *r$'u*u$&% nt$r$nc!n d$ &o' d6$r$nt$' nor#%n4%con%&$' $n &% &%+or *r$'ud$6nr'$ &%' %ctd%d$' *or %'#n%

*%rtc*%nt$' $n dc5% &%+or8 %') cnor0%' %*&c%+&$' %& 6&u-o d$ n6or'$cu$nc% % '$#ur " &% coordn%c!

!


52/96

L% or#%n4%c!n d$& tr%+%-o8 co0o '$'$%&% % contnu%c!n8 nt$r*r$t% $& t%0%o d$ &%' o*$r%con$'$0*r$'%r%&$'.

%. En $0*r$'%' *$3u$%' " 0$d%n%'

E& tr%+%-o *r$'u*u$'t%& $' r$'d$ un d$*%rt%0$nto d$ cont%cu"o c%'o &% -$6%tur%

%'u0$ &%' 6uncon$' '#u$nt$


53/96

So't$n$r r$unon$' con &% dr$cc!n#$n$r%& " con &%' -$6%tur%' d$ c%d%d$*%rt%0$nto con $& 6n d$ conoc$r

'u' %*r$c%con$' r$'*$cto %& ''t$0%

" &%' *o&)tc%' d$ &% or#%n4%c!n.

R$'%r $& ''t$0% d$ cont%+&d%dd$ co'to'8 6-%r crt$ro' $n torno % &%

nt$r$nc!n d$ &o' d6$r$nt$'d$*%rt%0$nto' " d'$%r &o' 0todo'" 6or0%to' 3u$ '$ %*&c%r9n $n &% 6%'$

d$& contro&.

D6undr &% tcnc% d$ &%*r$'u*u$'t%c!n $n &o' n$&$'o*$r%to " %d0n'tr%to8 "c%*%ct%r 'o+r$ $& %d$cu%do

d$nc%0$nto d$ &% n6or0%c!nd$ &%' cdu&%' *r$'u*u$'t%r%'8 co0oc%0*o' 3u$ %0$rt%n &% *r$*%r%c!n

d$& 0%nu%& d$ *r$'u*u$'to'.

Pr$*%r%r n6or0$' % &% dr$cc!n 'o+r$ &%' t$" co'to'8 &o' n$&$' d$ n$nt%ro'8 &% 'tu%c!

%n9&'' *or0$nor4%do d$ &o' $'t%do' 6nd$'$0*$%r9n un *%*$& *rot%#!nco $n &o

Pr$'$nt%r n6or0$' *$r!dco' 3u$*$r0t%n cot$-%r &o' r$'u&t%do' *r$'to'" &o' r$%&$'8 %n%&4%r &%' d$'%con$' "

'u' c%u'%' " 'u#$rr &o' corr$cto'*$rtn$nt$'.


54/96

S &% $0*r$'% t$n$ un% $'tructur% or#%n4%con%&co0*&$-% " 0%n$-% o*$r%con$' co0$rc%&$' d$ #r%*ro*orcon$' n%con%& "o nt$rn%con%&0$nt$ " *oc%*%cd%d $con!0c%8 '$ 'u#$r$ &% con'ttuc!n d$co0t d$ *r$'u*u$'to' 3u$ %'u0% &%' '#u$nt$'6uncon$':

+. En $0*r$'%' #r%nd$'


55/96

Rei*ir "os presupuestosparia"es de adadeparta%ento presentados

por e" diretor depresupuesto< ana"iar"os ;p"antear "as o*ser#aiones

neesarias.

A*ro+%r $&*r$'u*u$'to #$n$r%&

d$ &% $0*r$'%.

Considerar ; apro*ar "osa%*ios propuestos a"

presupuesto genera" apenasse iniien "as operaiones

-ue "o generaron.

%= Pr$*%r%r $& 0%nu%& d$ *r$'u*u$'


56/96

En estas e%presas e" "ideragode" -ue9aer presupuesta" reaeen un diretor de presupuestos M'todos para pronostiar #entas

> An&"isis de punto de e-ui"i*rio

> Deter%inain de ostos est&ndar

> Presupuestain #aria*"e> In#estigain de operaiones 5#entas< produin< in#entarios6

> Deter%inain de "a apaidad de produin

> Presupuesto *ase ero


72/96

c. und%0$nto' d$ &% *r$'u*u$'t%c!n.

Son %'*$cto' %d0n'tr%to' nd'*$n'%+&$' *%r% un% !*t0%$-$cuc!n d$ un ''t$0% *r$'u*u$'t%ro. L% *%rtc*%c!n " $&co0*ro0'o *$r0t$n &% %+&d%d d$ &%' $'tr%t$#%' " %ccon$' 3

%c$rc%r9n &o' o+-$to'. Cu%ndo '$ r$c+$n c6r%' 3u$ no t$n$n $r$'*%&do " 'u't$nto d$ c!0o " con 3u r$cur'o' '$ &o#r%r9n8d6)c&0$nt$ $'to' t$ndr9n &% %&d$4 3u$ $& *r$'u*u$'to $;#$.


73/96

Entr$ &o' 6und%0$nto' 3u$ 6%c&t%n &%con'$cuc!n d$ &o' *r$'u*u$'to' t$n$0o': Co0*ro0'o d$ &% %d0n'tr%c!n S't$0% d$ co0unc%c!n $6$ct% S't$0% *%rtc*%to

E'tructur% or#%n4%con%& d$6nd% E;*$ct%t%' r$%&'t%'


74/96

1.(.1.,ENTAAS DES,ENTAAS DEL

PRESUPUESTO

,ENTAAS DE LOS PRESUPUESTOS


75/96

,ENTAAS DE LOS PRESUPUESTOS

u$n$' ut&4%n $&*r$'u*u$'to co0o5$rr%0$nt% d$ dr$cc!nd$ 'u' $0*r$'%'8 o+t$n$n0%"or$' r$'u&t%do' 3u$%3u$&&o' 3u$ '$ &%n4%n %&% %$ntur% d$ &%%d0n'tr%r&%' 'n 5%+$r*rono'tc%do $& 6uturo8'u' $nt%-%' 'on:

P$r0t$ d$t$r0n%r ' &o' r$cur'o' $'d'*on+&$' *%r% $-$cut%r &%' %ctd%d&% con'$cuc!n d$ &o' 0'0o' P$r0t$ $'co#$r %3u$&&%' d$c'on$' 30%"or$' +$n$6co' % &% $ntd%d. D% un% +%'$ *%r% &% to0% d$ d$c'on*o&)tc%' % '$#ur


76/96

A"ud% % &% *&%n$%c!n %d$cu%d% d$ &o' co'to' d$ *roducc!n. Procur% o*t04%r r$'u&t%do' 0$d%nt$ $& 0%n$-o %d$cu%do d$ &o' r$cur'o'8

A"ud% % o*t04%r r$cur'o'.

%c&t% &% #&%nc% $6$ct% d$ c%d% un% d$ &%' 6uncon$' " %ctd%d$' d$ &% $0*r$'%.

Ad$rt$ 'o+r$ o*t0'0o $;%#$r%do o rr$%&4%+&$8 3u$ *ud$r% tr%$r con'$cu$nc%'n$#%t%'.

Conduc$ &% 6u$r4% d$ tr%+%-o $n 6or0% 09' *roduct%. Con +%'$ $n &% 0$dc!n8 '$ 5%c$ &% $%&u%c!n d$ &o $6$ctu%do contr% &o *r$'u*u$'t%do0$d%nt$ %n9&''8 r$'!n8 $ nt$r*r$t%c!n8 *%r% &% 6or0%c!n d$ un -uco8 %') co0o*roc$d$r % &o conduc$nt$8 &o 3u$ '$rr9 $n &%' d$c'on$' 6utur%'8 $6c$nc%8 $6c%c% " d$&u$#o $n un co'to !*t0o.


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L% $;*$r$nc% d$ %*&c%r &o' *r$'u*u$'to' no' 5%c$n $r 0uc5%' $nt%-%' $n0%n$-o $0*r$'%r%&8 ct%ndo % contnu%c!n &%' 3u$ con'd$r%0o' 09'0*ort%nt$':

MOTI,ACIN % &o' %&to' dr$cto' *%r% d$6nr &o' o+-$to' *rnc*%&$'

" +9'co' d$ &% $0*r$'%.

ESTRUCTURACIN %d$cu%d% 3u$ d$6n% &% r$'*on'%+&d%d " %utord%d

d$ &% or#%n4%c!n d$ &% $0*r$'% $n tod%' 'u' *%rt$'.

PARTICIPACIN d$ todo' &o' n$&$' d$ &% or#%n4%c!n d$ %cu$rdo %

&o' *unto' %nt$ror$'.


78/96

INTEGRA % &%' d$r'%' 9r$%' d$ &% $0*r$'%8 6%c&t%ndo 'u co&%+or%c!n OPTIMIZA &% ut&4%c!n d$ &o' r$cur'o'8 6n%nc$ro'8 d$ t$0*o8 n'u0

0%t$r%&$'8 $3u*o'8 0%no d$ o+r%8 $tc.

ARCHI,A n6or0%c!n 5't!rc% cont%+&$ *%r% u'o' $'t%d)'tco'.

ANLISIS *$r!dco " *ro#r%0%do.

CREATI,IDAD 3u$ '$ $-$rct% con't%nt$0$nt$ co0o un r$to *%r% &o'

dr$cto' d$ &% $0*r$'%.


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DES,ENTAAS DE LOS PRESUPUESTOS


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DES,ENTAAS DE LOS PRESUPUESTOS

SE BASAN EN ESTIMACIONES CAMBIOS IMPRE,ISTOS

NO ACTA EN ORMA AUTOMTICA

NO SUSTITUE A LA ADMINISTRACIN

SON CAROS TARDADOS RESULTADOS LENTOS E INCIERTOS


81/96

1. Lo' *r$'u*u$'to' t$n$n un %&to #r%do d$ 'u+-$td%d8 d$+do % 3u$ '$0*r$ '$*r$*%r%r9n d$ %cu$rdo con &% '!n 3u$ &o' $nc%r#%do' d$ *r$*%r%r&o' t$n#%n 'o+r$d6$r$nt$' %r%+&$' d$& $ntorno 3u$ nt$r$n$n o 3u$ t$n$n n-$r$nc% $n $& 0'0

(. Su 0*&%nt%c!n $' co'to'% " r$3u$r$ t$0*o8 *or &o cu%& &o' r$'u&t%do' 3u$ '$ d$rd$& 0'0o no 'on n0$d%to'@ *or $'t% r%4!n8 0uc5%' $0*r$'%' *r$6$r$n tr%+%-%r % &%d$r% " no $n0%rc%n 'u %ctu%c!n 6n%nc$r% $n un *&%n *r$'u*u$'t%&.


82/96

/. R$3u$r$n d$& co0*ro0'o d$ todo' &o' $'t%0$nto' d$ &%$0*r$'% *%r% 3u$ *u$d% 6uncon%r8 &o cu%& no '$0*r$ $' *o'+&$.

. Auno' %d0n'tr%dor$' &o' $n co0o un% c%0'% d$ 6u$r4% " '$ $0*$%n $n cu0*&0$t%' *r$'u*u$'t%d%' con $;%cttud@ $'t% n6&$;+&d%d no &$' *$r0t$ $;*&or%r nu$%'

%&t$rn%t%' 6n%nc$r%' u o*$r%con%&$'.


83/96

. E& *roc$'o d$ $&%+or%c!n 3u$ d$0%nd% r$'u&t% d$0%'%doco'to'o.

J. A"ud% *$ro no 'u*&$ % &% %d0n'tr%c!n.

. E& t$0*o 3u$ d$0%nd% 'u *r$*%r%c!n r$tr%'% &% con'$cuc!nd$ &o' 6n$' d$'$%do'.

. Su $&%+or%c!n % 0$nudo no con'd$r% &% ut&d%d con 3u$%tr+u"$ c%d% *roducto o &)n$% d$ *roducto'.

MOTI0OS DEL (RACASO DE PRESUPUESTO


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1. Cu%ndo '!&o '$ $'tud%n &%' c6r%' con$ncon%&$' " &o' cu%dd$0o'tr%to' d$& 0o0$nto 'n t$n$r $n cu$nt% &o' %nt$c$d$n" &%' c%u'%' d$ &o' r$'u&t%do'.

(. Cu%ndo no $'t9 d$6nd% c&%r%0$nt$ &% r$'*on'%+&%d0n'tr%t% d$ c%d% 9r$% d$ &% or#%n4%c!n " r$'*on'%+&$' no co0*r$nd$n 'u *%*$& $n $& &o#ro d$ &%' 0$t%'

.
http://www.monografias.com/trabajos33/responsabilidad/responsabilidad.shtmlhttp://www.monografias.com/trabajos33/responsabilidad/responsabilidad.shtml


85/96

/. Cu%ndo no $;'t$ %d$cu%d% coordn%c!n $ntr$ d$r'o' n$&$' -$r9r3uco' d$ &%or#%n4%c!n

. Cu%ndo no 5%" +u$n n$& d$ co0unc%c!n " *or &o t%nto8 '$ *r$'$nt%n r$'3u$0o3u$ *$rtur+%n $ 0*d$n $& %*ort$ d$ &o' co&%+or%dor$' *%r% $& &o#ro d$ &%' 0$t%'*r$'u*u$'t%d%'.

. Cu%ndo no $;'t$ un ''t$0% cont%+&$ 3u$ #$n$r$ con6%n4% " cr$d+&d%d.

J. Cu%ndo '$ t$n$ &% &u'!n d$& contro& $' d$cr8 3u$ &o' dr$cto' '$ con6)%n d$ &

6or0u&%con$' 5$c5%' $n $& *r$'u*u$'to " '$ o&d%n d$ %ctu%r $n *ro d$ &o' r$'u&t%d. Cu%ndo no '$ t$n$n contro&$' $6$cto' r$'*$cto d$ &% *r$'u*u$'t%con .


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1./.PRESUPUESTOMAESTRO

CONCEPTO


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CONCEPTO

E& Pr$'u*u$'to M%$'tro $' un% d$ &%' *rnc*%&$' 5$rr%0$nt%'%d0n'tr%t%' 3u$ *u$d$ '$r ut&4%d% *%r% un% %d$cu%d%*&%n6c%c!n $'tr%t#c%. uncon% 'o+r$ &% +%'$ d$& Prnc*o dInt$#r%c!n8 $& cu%& d$t$r0n% 3u$ conoc$ndo &%' o*$r%con$' dun% *%rt$ d$ &% $ntd%d $con!0c%8 '$ *u$d$ d$t$r0n%r d$ 6or''t$09tc% o nt$#r%d% &%' d$09' o*$r%con$' *%r% un *$r)odod$t$r0n%do.


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Un *r$'u*u$'to 0%$'tro $' $& *rnc*%& *r$'u*u$'to d$ tu $0*r$'$' d$cr8 &% cu&0n%c!n d$ todo un *roc$'o d$ *&%n$%c!n "8 *or &ot%nto8 co0*r$nd$ tod%' &%' 9r$%' d$ tu n$#oco8 co0o 'on $nt%'*roducc!n8 co0*r%'8 $tc.8 "8 *or $'o8 '$ &&%0% 0%$'tro.

Por &o t%nto8 *od$0o' d$6nr $& *r$'u*u$'to 0%$'tro co0o: un*r$'u*u$'to 3u$ *ro*orcon% un *&%n #&o+%& *%r% un $-$rcco$con!0co *r!;0o.


89/96

E& Pr$'u*u$'to M%$'tro *$r0t$ r$%&4%r % &% $ntd%d tod%' $'t%%ctd%d$' 0$d%nt$ $& $'t%+&$c0$nto d$ un ''t$0%*r$'u*u$'t%&8 3u$ *$r0t$ *rono'tc%r tr$' d$ &o' cu%tro*rnc*%&$' $'t%do' 6n%nc$ro' d$ un% co0*%)%8 nc&u"$ndo $&$'t%do d$ r$'u&t%do' con 'u' *r$'u*u$'to' %u;&%r$' " *rnc*%&$

PARTES DEL PRESUPUESTO


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L% *r0$r% *%rt$ d$& Pr$'u*u$'toM%$'tro $' $& presupuesto operati#o.

En 't$ '$ con'#n%n &%' c6r%'r$&%con%d%' %& E't%do d$ R$'u&t%do'.E' &&%0%do *r$'u*u$'to o*$r%to8 "%3u$ $'t%+&$c$ &% *&%n6c%c!n d$ c!0o

5%c$r $& 0$-or u'o d$ &o' r$cur'o'&0t%do' d$ un% or#%n4%c!n.

En &% '$#und% *%rt$ d$

Pr$'u*u$'to M%$'tro $$& presupuesto !inancon6or0%do *or $& Pr$'D$'$0+o&'o' d$ C%*t%Pr$'u*u$'to d$ E6$ctcon'd$r%n *r$'u*u$'tc%r9ct$r 6n%nc$ro "% % &% $ntd%d $'t%+&$c$d$ 6n%nc%0$nto d$ &ut&4%r $n un *$rodo d


91/96

E& *r$'u*u$'to o*$r%to no' %"ud% % $'t%+&$c$r $& Estado deResu"tados Pro;etado " $& *r$'u*u$'to 6n%nc$ro contr+u"$ %$&%+or%c!n d$& Estado de ("u+o de E!eti#o Pro;etado " d$&Estado de Situain (inaniera Pro;etado.

E&%+or%c!n d$& *r$'u*u$'to 0%$'tro.


92/96

* *

E& *unto d$ *%rtd% d$ un Pr$'u*u$'to 0%$'tro $' &% 6or0u&%c!n d

0$t% % &%r#o *&%4o *or *%rt$ d$ &% #$r$nc%8 % $'t$ *roc$'o '$ &$conoc$ co0o *&%n$%c!n $'tr%t#c%. E& *r$'u*u$'to '$ u'% co0oun $5)cu&o *%r% or$nt%r % &% $0*r$'% $n &% dr$cc!n d$'$%d%8 un$4 $&%+or%do $& *r$'u*u$'to8 $'t$ 'r$ co0o un% 5$rr%0$nt% 2t$n $& contro& d$ &o' co'to'.


93/96

E& *r0$r *%'o $n $& d$'%rro&&o d$& *r$'u*u$'to 0%$'tro $' $&

*ron!'tco d$ $nt%'8 $& *roc$'o t$r0n% con &% $&%+or%c!n d$&$'t%do d$ n#r$'o' *r$'u*u$'t%do'8 $& *r$'u*u$'to d$ c%-% " $&+%&%nc$ #$n$r%& *r$'u*u$'t%do.

E' r$co0$nd%+&$ cu+rr un *$rodo d$ %o'8 $n $& 3u$ '$nc&u"$n 0$t%' d$ ut&d%d$' % &%r#o *&%4o8 nu$%' &)n$%' d$

*roducto' " $;*%n'on$' *ro"$ct%d%' d$ +$n$' d$ c%*t%&.


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L%' o*$r%con$' d$ 0%nu6%ctur% r$3u$r$n d$ un% '$r$ d$*r$'u*u$'to' 3u$ $'t9n %do' $ntr$ ')8 % $'to '$ &$ &&%0%*r$'u*u$'to 0%$'tro.

En c%d% *%'o d$& *roc$'o d$ con6$cc!n d$& *r$'u*u$'to 0%$'tr'$ r$3u$r$ un cud%do'o %n9&'' d$ *%rt$ d$ &o' nt$r$'%do'83u$n$' 'on r$'*on'%+&$' d$ 'u $-$cuc!n@ *or &o 3u$ r$3u$r$ u*$r0%n$nt$ to0% d$ d$c'on$' c&%$'8 co0o *or $-$0*&o &%6-%c!n d$ *r$co'8 &)n$%' d$ *roducto' o '$rco'8 c%ntd%d8c%*%cd%d d$ o*$r%c!n8 co'to'8 n$r'!n8 $tc.

UENTES DE INORMACIN


95/96

Mendoza Roca, Calixto, PRESUPUESTOS PARA EMANUFACURA, Colomia, !a""an#$illa% Edicione& Uni

+-.

C"dena& N+ole& Ra$l, P"e&$+$e&to& Teo"/a P"actica

edit. Mc 2"a3 4ill.

Cole-io de Contado"e& +$lico de M5xico, P"e&$+$e&

National A&&ociation o6 Acco$ntant&, +a- 7

5tt*:.'o&ocont%+&d%d.co0(1(F*r$'u*u$'to0%$'tro.5t0&V't5%'5.NT*M.d*u6 1 S$$n"8 H.W. A&&$n. R%c5&n8 Ro+$rt. M%nu%& d$ *r$'u*u$'toMcGr%H&&. 1F. P%# (.


96/96

( Bur+%no Ru48 or#$ E. Pr$'u*u$'to'. En6o3u$ d$ #$'t!n8 *&%n$%c!n " contro& d$ r$curT$rc$r% $dc!n. Bo#ot9: McGr%H&& Int$r%0$rc%n% S.A. (. P%# 11.

/ D$& R)o Gon49&$48 Cr't!+%&. E& Pr$'u*u$'to. No$n% $dc!n. M;co: Edcon$'Cont%+&$'Ad0n'tr%t%' " 'c%&$'8 (. P%#. IJ.

Xoont48 H%ro&. OYDonn$&&8 C"r&. Prnc*&$' o6 M%n%#$0$nt8 %n %n%&"'' o6 0%n%#$r%&6uncton'. %. Ed N$ or: McGr% H&& Boo Co.8 Inc. 1F(

Aco668 Ru''$& L. A Conc$*t o6 Cor*or%t$ P&%nnn#. N$ or: o5n W&$" [ Son'8 W&$"

Int$r'c$nc$ D'!n. 1FJ P%&o0 I43u$rdo8 r%nc'co %$r. Contro&. S%nt%6 d$ Bo#ot%: C%r'0% Ltd% M%t$r%&Dd9ctco. P%#. 1

. P%&o0: O* Ct. P%#. 1.

W$&'c58 G&$nn A. Pr$'u*u$'to': P&%n6c%c!n " contro& d$ ut&d%d$'. M%drd: Edtor%&Do''%t S. A. *%r% Pr$ntc$H%&& Int$rn%con%& Inc.

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Gestión y Toma de Decisiones. Unidad 1. Presupuesto