Preparation of a comprehensive budget for Calzapies S.A. and its impact on financial and administrative planning for the year 2024
Main Article Content
Abstract
The comprehensive budget of the company Calzapies S.A. for the start of its activities in 2023 is a fundamental tool for the financial and operational management of the company. This budget covers everything from operating expenses to revenue projections, with the goal of establishing a solid financial plan to guide business decisions.
In addition to startup expenses, the comprehensive budget also addresses recurring operating expenses, such as facility rent, utilities, staff salaries and benefits, marketing and advertising expenses, equipment maintenance, among others. These expenses are necessary to maintain the day-to-day operations of the business and ensure its efficient operation.
In terms of revenue, the budget projects the expected sales of footwear for the first year of operations, in addition to the financial aspects, the comprehensive budget can also address other important aspects for business success, such as expansion strategies, investment in research and development, corporate social responsibility policies, among others. These elements can contribute to the creation of long-term value for the company and strengthen its position in the market.
Article Details
Section
How to Cite
References
Bernal, & Silva. (2023). Presupuesto como herramienta de gestión para los emprendedores de la ciudad de
Palmira. http://repositorio.uan.edu.co/bitstream/123456789/8482/1/2023_VanessaSilvaRuiz
Brigham, E. F. (2017). Administración financiera. Cengage Learning.
Brigham, E. F., & Ehrhardt, M. C. (2016). Financial Management: Theory & Practice. Cengage Learning.
C.S., W. (2019). Contabilidad financiera. Cengage Learning.
CÓDIGO DE COMERCIO. (2013). CÓDIGO DE COMERCIO. https://www.secretariadelamazonia.gob.ec/wp- content/uploads/downloads/2014/05/CODIGO-DE-COMERCIO-act.pdf
CÓDIGO DEL TRABAJO. (2005). CÓDIGO DEL TRABAJO. https://www.ces.gob.ec/lotaip/2020/Junio/Literal_a2/C%C3%B3digo%20del%20Trabajo.pdf
Gitman, L. J. (2019). Principios de administración financiera. Pearson Education.
Gitman, L. J., & Zutter, C. J. (2019). Principles of Managerial Finance. Pearson.
Hall, P. (2006). Contabilidad de costos. Datar, S.M., & FOSTER.
Ley de Gestión Ambiental, Codificación. (2004). Ley de Gestión Ambiental, Codificación. https://www.ambiente.gob.ec/wp-content/uploads/downloads/2012/09/LEY-DE-GESTION-AMBIENTAL.pdf
Ley de Régimen Tributario Interno, LRTI. (2004). Ley de Régimen Tributario Interno, LRTI. https://www.infancia.gob.ec/wp- content/uploads/2023/07/14.Ley-Organica-de-Regimen-Tributario-Interno.pdf
LOEP. (2009). Ley Orgánica de Empresas Públicas, LOEP. https://www.telecomunicaciones.gob.ec/wp-content/uploads/2017/05/LEY-ORGANICA-DE-EMPRESAS-PUBLICAS.pdf
Ojeda. R. A. (2014). Modelo de gestión para la planificación de las operaciones en las PYMES del sector calzado y su impacto en el rendimiento de la inversión. https://repositorio.uta.edu.ec/bitstream/123456789/27029/1/Tesis_t1352mgo.pdf
Rivero, J. (2013). Introducción a los costos y presupuestos. En Rivero, J., Costos y presupuestos: reto de todos los días (pp. 1-28). Lima: Universidad Peruana de Ciencias Aplicadas.
Quito, C. (2010). Sistema de presupuestos para una empresa de producción de calzado aplicado a LOFAC.
http://dspace.ucuenca.edu.ec/bitstream/123456789/1265/1/tcon570.pdf