Presupuesto Operativo Como Herramienta De Planificación Y Control En Kaos Café Bar
This article proposes to demonstrate an operating budget in Kaos Café bar, which has as a general objective to establish an operational budget model, in order to improve operational control, as a general objective to propose an operating budget model of the Kaos café company, with The purpose of obt...
- Autores:
-
Villegas Segura, Oscar Ivan
- Tipo de recurso:
- Trabajo de grado de pregrado
- Fecha de publicación:
- 2023
- Institución:
- Universidad Antonio Nariño
- Repositorio:
- Repositorio UAN
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.uan.edu.co:123456789/9609
- Acceso en línea:
- http://repositorio.uan.edu.co/handle/123456789/9609
- Palabra clave:
- Presupuesto
Recursos
Control
Resumen
Budget,
Operating
Resources
Control.
- Rights
- openAccess
- License
- Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
| Summary: | This article proposes to demonstrate an operating budget in Kaos Café bar, which has as a general objective to establish an operational budget model, in order to improve operational control, as a general objective to propose an operating budget model of the Kaos café company, with The purpose of obtaining a planning and control tool, as specific objectives, is to analyze the financial situation of the company for the years 2022 and 2023 and propose an operating budget for the period 2024. Methodologically, it was oriented towards a descriptive analytical research which helps to perform an analysis of sales behavior, direct costs, indirect costs, administrative expenses and prevent considerable losses in time. It should be noted that the operating budget is based on organized information, which leads to guidance, planning and control, in a timely manner that supports the entity in the effectiveness and execution of future expenses, helping to make decisions. |
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