bachelorThesis
Control presupuestario del Comercial Valeska, período 2020 – 2021
Autor
Muñoz Burgos, Cindy Milexy
Institución
Resumen
The Valeska commercial is a company whose trade name is “Novedades Valeska”, with RUC 0993076864001, is located on Córdova S/N and Olmedo streets in the city of Vinces, Los Ríos Province. The theme of this study is Budget Control of Comercial Valeska, Period 2020 - 2021. The objective of this research is to analyze budget control and its impact on profitability, so the commercial chooses to make correct decisions for financial growth, the same as Its purpose is to carry out a financial analysis of its income and expenses in the periods 2020 - 2021, carrying out a comparative analysis in the two years, indicating the reasons that will produce its profitability. This situation makes it necessary to implement a budget control, based on budget projections, which in the future will allow for a timely evaluation of Comercial Valeska's financial structure, shaping its financial growth and controlling its expenses. The case study is framed in the research subline FINANCIAL, TAX MANAGEMENT AND COMMITMENT COCIAL, the same one that is clearly linked to accounting. To carry out this case study, it is necessary to apply a descriptive investigation, apply an inductive approach in which budget figures, observation techniques and analysis interpretation will be shown, financing will be used, each result will have been considered through the financial analysis to obtain a diagnosis of the budgetary control exercised by the company. Through observation techniques, the financial The Valeska commercial is a company whose trade name is “Novedades Valeska”, with RUC 0993076864001, is located on Córdova S/N and Olmedo streets in the city of Vinces, Los Ríos Province. The theme of this study is Budget Control of Comercial Valeska, Period 2020 - 2021. The objective of this research is to analyze budget control and its impact on profitability, so the commercial chooses to make correct decisions for financial growth, the same as Its purpose is to carry out a financial analysis of its income and expenses in the periods 2020 - 2021, carrying out a comparative analysis in the two years, indicating the reasons that will produce its profitability. This situation makes it necessary to implement a budget control, based on budget projections, which in the future will allow for a timely evaluation of Comercial Valeska's financial structure, shaping its financial growth and controlling its expenses. The case study is framed in the research subline FINANCIAL, TAX MANAGEMENT AND COMMITMENT COCIAL, the same one that is clearly linked to accounting. To carry out this case study, it is necessary to apply a descriptive investigation, apply an inductive approach in which budget figures, observation techniques and analysis interpretation will be shown, financing will be used, each result will have been considered through the financial analysis to obtain a diagnosis of the budgetary control exercised by the company. Through observation techniques, the financial El comercial Valeska es una empresa cuyo nombre comercial es «Novedades Valeska», con RUC 0993076864001, está ubicado en las calles Córdova S/N y Olmedo en la ciudad de Vinces, Provincia de los Ríos. El presente estudio tiene como tema Control Presupuestario del Comercial Valeska, Período 2020 - 2021. El objetivo de esta investigación es analizar el control presupuestario y su afectación en la rentabilidad, así el comercial opte por tomar decisiones correctas para el crecimiento financiero, el mismo que tiene como finalidad realizar un análisis financiero de sus ingresos y gastos en los períodos 2020 - 2021, realizando un análisis comparativo en los dos años, indicando los motivos que afectan su rentabilidad. Esta situación hace necesario la implementación de un control presupuestario, basado en proyecciones presupuestarias, que permita en el futuro evaluar oportunamente la estructura financiera de Comercial Valeska, formando su crecimiento financiero y controlando sus gastos. El estudio de caso se encuentra enmarcado en la sublínea de investigación GESTION FINANCIERA, TRIBUTARIA Y COMPROMISO COCIAL, la misma que se encuentra netamente vinculada a la contabilidad. Para realizar este estudio de caso es necesario aplicar una investigación descriptiva, aplicar un enfoque inductivo en el que se mostrarán cifras presupuestarias, técnicas de observación e interpretación de los análisis, se aplicará financiamiento, se habrá considerado cada resultado a través del análisis financiero para obtener un diagnóstico del control presupuestario que ejerce la empresa. Mediante técnicas de observación se determinará la situación financiera de la comercial Valeska, así como la importancia del control presupuestario.