Presupuesto
es cálculo anticipado de los ingresos y gastos de una actividad económica (personal, familiar, un negocio, una empresa, una oficina, un gobierno) durante un período, por lo general en forma anual.1 Es un plan de acción dirigido a cumplir una meta prevista, expresada en valores y términos financieros que, debe cumplirse en determinado tiempo y bajo ciertas condiciones previstas, este concepto se aplica a cada centro de responsabilidad de la organización. El presupuesto es el instrumento de desarrollo anual de las empresas o instituciones cuyos planes y programas se formulan por término de un año.
Elaborar un presupuesto permite a las empresas, los gobiernos, las organizaciones privadas o las familias establecer prioridades y evaluar la consecución de sus objetivos. Para alcanzar estos fines, puede ser necesario incurrir en déficit (que los gastos superen a los ingresos) o, por el contrario, puede ser posible ahorrar, en cuyo caso el presupuesto presentará un superávit (los ingresos superan a los gastos).
Funciones de los presupuestos
§ La principal función de los presupuestos se relaciona con el Control financiero de la organización.
§ El control presupuestario es el proceso de descubrir qué es lo que se está haciendo, comparando los resultados con sus datos presupuestados correspondientes para verificar los logros o remediar las diferencias.
§ Los presupuestos pueden desempeñar tanto roles preventivos como correctivos dentro de la organización.
Estas 3 funciones son las mas importantes hablando en términos generales
Los presupuestos son útiles en la mayor parte de las organizaciones como: utilitaristas (compañías de negocios), no-utilitaristas (agencias gubernamentales), grandes (multinacionales, conglomerados) y pequeñas empresas.
§ Los presupuestos son importantes porque ayudan a minimizar el riesgo en las operaciones de la organización.
§ Por medio de los presupuestos se mantiene el plan de operaciones de la empresa en unos límites razonables.
§ Sirven como mecanismo para la revisión de políticas y estrategias de la empresa y direccionarlas hacia lo que verdaderamente se busca.
§ Cuantifican en términos financieros los diversos componentes de su plan total de acción.
§ Las partidas del presupuesto sirven como guías durante la ejecución de programas de personal en un determinado período, y sirven como norma de comparación una vez que se hayan completado los planes y programas.
§ Los procedimientos inducen a los especialistas de asesoría a pensar en las necesidades totales de las compañías, y a dedicarse a planear de modo que puedan asignarse a los varios componentes y alternativas la importancia necesaria.
§ Los presupuestos sirven como medios de comunicación entre unidades a determinado nivel y verticalmente entre ejecutivos de un nivel a otro. Una red de estimaciones presupuestarias se filtran hacia arriba a través de niveles sucesivos para su ulterior análisis.
§ Las lagunas, duplicaciones o sobre posiciones pueden ser detectadas y tratadas al momento en que los gerentes observan su comportamiento en relación con el desenvolvimiento del presupuesto.
Usos del presupuesto
El presupuesto es un instrumento importante como norma, utilizado como medio administrativo de determinación adecuada de capital, costos e ingresos necesarios en una organización, así como la debida utilización de los recursos disponibles acorde con las necesidades de cada una de las unidades y/o departamentos. Este instrumento también sirve de ayuda para la determinación de metas que sean comparables a través del tiempo, coordinando así las actividades de los departamentos a la consecución de estas, evitando costos innecesarios y mala utilización de recursos. De igual manera permite a la administración conocer el desenvolvimiento de la empresa, por medio de la comparación de los hechos y cifras reales con los hechos y cifras presupuestadas y/o proyectadas para poder tomar medidas que permitan corregir o mejorar la actuación organizacional y ayuda en gran medida para la toma de decisiones.
Un presupuesto para cualquier persona, empresa o gobierno, es un plan de acción de gasto para un período futuro, generalmente de un año, a partir de los ingresos disponibles. Un año calendario para un gobierno se le denomina "año fiscal".
El proceso presupuestario tiende a reflejar de una forma cuantitativa, a través de los presupuestos, los objetivos fijados por la empresa a corto plazo, mediante el establecimiento de los oportunos programas, sin perder la perspectiva del largo plazo, puesto que ésta condicionará los planes que permitirán la consecución del fin último al que va orientado la gestión de la empresa.
§ Definición y transmisión de las directrices generales a los responsables de la preparación de los presupuestos
§ Elaboración de planes, programas y presupuestos
§ Negociación de los presupuestos:
§ Coordinación de los presupuestos:
§ Aprobación de los presupuestos:
§ Seguimiento y actualización de los presupuestos;
v Clasificación de los presupuestos
Los presupuestos pueden clasificarse desde varios puntos de vista. A continuación se expone una clasificación de acuerdo con sus aspectos sobresalientes:
Según la flexibilidad
§ Rígidos, estáticos, fijos o asignados:
Algunas veces denominado presupuesto estático, consiste en un solo plan y no hace reservas para los cambios que puedan ocurrir durante el período para el cual se ha confeccionado. Se basa fundamentalmente en que las estimaciones de los pronósticos son correctas. Por ejemplo: Si el presupuesto presentado corresponde a un presupuesto fijo. En él se hace una estimación de la producción trimestral y anual de la fábrica de confecciones y, también, de las ventas para esos períodos. No se hace ninguna previsión para considerar posible, cambios en las cifras de producción o en las estimaciones de ventas como resultados de cambios en la situación económica del país, de aumento de los precios de las materias primas, etc. Es decir, considera que no se producirá cambio alguno. En el caso de un país cuya economía no es estable, los presupuestos fijos no son los más recomendables, a menos que cubran un período de tiempo relativamente corto. Otro ejemplo: Las tejedoras pueden hacer un presupuesto fijo para un trimestre, pues es bastante probable que durante ese período no suba el precio de la lana.
Sin embargo, si bien es cierto que podemos tener alguna seguridad en cuanto al costo de las chombas, la venta de ellas presenta más dificultades. La demanda de este artículo es una variable que las tejedoras no controlan y que puede sufrir cambios bastante serios. Es probable que exista mayor demanda durante los meses de otoño e invierno que en primavera y verano. Además, está sujeta al pender de compra que tengan las mujeres de la población que, si hay momentos difíciles, eliminarán o postergarán su adquisición. Por lo tanto, establecer una estimación de 100 chombas vendidas cada mes es arriesgado, ya que las razones que determinan esta demanda son más difíciles de estimar y de prever.
De esto podemos sacar como conclusión que los presupuestos fijos son más aptos para aquellas operaciones en que los rubros que intervienen no poseen muchas variaciones, como por ejemplo, los costos de ciertas materias primas cuyos precios son fijos, los sueldos y salarios que se supone se mantienen constantes durante el tiempo que dura el contrato colectivo. También pueden ser utilizados cuando los pronósticos sobre el futuro de la empresa son altamente confiables. Por ejemplo, los colegios que tienen una matrícula más o menos fija, los hospitales, cuya demanda está más o menos calculada. Pero no podrían utilizarse, por ejemplo, en un fondo agrícola, ya que los pronósticos sobre los resultados de la cosecha no siempre son confiables. Están sujetos a muchas contingencias que hacen que el resultado sea a veces impredecible.
§ Flexibles o variables.
Son los que se elaboran para diferentes niveles de actividad y se pueden adaptar a las circunstancias cambiantes del entorno. Son de gran aceptación en el campo presupuestario moderno. Son dinámicos adaptativos, pero complicados y costosos. Son los presupuestos que se elaboran para diferentes niveles de actividad y pueden adaptarse a las circunstancias que surjan en cualquier momento. Estos muestran los ingresos, costos y gastos ajustados al tamaño de operaciones manufactureras o comerciales. Tienen amplia aplicación en el campo presupuestario de los costos, gastos indirectos de fabricación, administrativos y ventas.
El presupuesto flexible se elabora para distintos niveles de operación, brindando información proyectada para distintos volúmenes de las variables críticas, especialmente las que constituyen una restricción o factor condicionante.
Su característica es que evita la rigidez del presupuesto maestro – estático – que supone un nivel fijo de trabajo, transformándolo en un instrumento dinámico con varios niveles de operación para conocer el impacto sobre los resultados pronosticados de cada rango de actividad, como consecuencia de las distintas reacciones de los costos frente a aquellos. Esto significa que se confecciona para un cierto intervalo de volumen comprendido entre un mínimo y otro más elevado, dado por el nivel máximo de actividad de la empresa
Según el periodo que cubran
La determinación del lapso que abarcarán los presupuestos dependerá del tipo de operaciones que realice la Empresa, y de la mayor o menor exactitud y detalle que se desee, ya que a más tiempo corresponderá una menor precisión y análisis. Así pues, pueden haber presupuestos:
§ A corto plazo:
Son los que se realizan para cubrir la planeación de la organización en el ciclo de operaciones de un año. Este sistema se adapta a los países con economías inflacionarias.
§ A largo plazo: en lo posible
Este tipo de presupuestos corresponden a los planes de desarrollo que, generalmente, adoptan los estados y grandes empresas.
Según el campo de aplicabilidad en la empresa
§ presupuesto maestro
§ presupuestos intermedios
§ presupuestos operativos
§ presupuestos de inversiones
v Presupuesto de ventas
Es la predicción de las ventas de la empresa que tienen como prioridad determinar el nivel de ventas real proyectado por una empresa, éste cálculo se realiza mediante los datos de demanda actual y futura.
§ Investigación de motivación
Se han elaborado técnicas especiales de investigación de mercado, que se llaman investigación de motivación, para medir la motivación del cliente. Este enfoque depende en gran parte de las ciencias del comportamiento, particularmente de la psicología, sociología y antropología.
Muchas compañías requieren que sus vendedores preparen estimaciones anuales de ventas de los productos, ya que conocen mejor las condiciones locales y el potencial de los clientes.
Presupuesto de producción
Son estimaciones que se hallan estrechamente relacionadas con el presupuesto de venta y los niveles de inventario deseado. En realidad el presupuesto de producción es el presupuesto de venta proyectado y ajustados por el cambio en el inventario, primero hay que determinar si la empresa puede producir las cantidades proyectadas por el presupuesto de venta, con la finalidad de evitar un costo exagerado en la mano de obra ocupada.
Presupuesto de mano de obra (PMO)
Es el diagnóstico requerido para contar con una diversidad de factor humano capaz de satisfacer los requerimientos de producción planeada. La mano de obra indirecta se incluye en el presupuesto de costo indirecto de fabricación, es fundamental que la persona encargada del personal lo distribuya de acuerdo a las distintas etapas del proceso de producción para permitir un uso del 100% de la capacidad de cada trabajador.
Componentes
§ personal diverso
§ cantidad horas requeridas
§ valor por hora unitaria
Presupuesto de gasto de fabricación
Son estimados de manera directa o indirecta intervienen en toda la etapa del proceso producción, son gastos que se deben cargar al costo del producto. Es importante considerar un presupuesto de Gastos de Mantenimiento, el cual también impacta los gastos de fabricación.
Presupuesto de costo de producción
Son estimados que de manera específica intervienen en todo el proceso de fabricación unitaria de un producto, quiere decir que del total del presupuesto del requerimiento de materiales se debe calcular la cantidad requerida por tipo de línea producida la misma que debe concordar con el presupuesto de producción.
Características
§ Debe considerarse solo los materiales que se requiere para cada línea o molde.
§ Debe estimarse el costo.
§ No todos requieren los mismos materiales.
§ El valor coincidir con el costo unitario establecido en el costo de producción
Presupuesto de requerimiento de materiales (PRM)
Son cálculos de compra de materiales preparado bajo condiciones normales de producción, mientras no se produzca una carencia de materiales esto permite que la cantidad se pueda fijar sobre un estándar determinado para cada tipo de producto así como la cantidad presupuestada por cada línea, debe responder a los requerimiento de producción, el departamento de compras debe preparar el programa que concuerde con el presupuesto de producción, si hubiere necesidad de un mayor requerimiento se tomara la flexibilidad del primer presupuesto para una ampliación oportuna y así cubrir los requerimiento de producción. Es importante verificar las variaciones de los mercado internacionales, para encontrar el mejor punto de compra.
Presupuesto de gasto de ventas (PGV)
Es el Presupuesto de mayor cuidado en su manejo por los gastos que ocasiona y su influencia en el gasto Financiero. Se le considera como estimados proyectados que se origina durante todo el proceso de comercialización para asegurar la colocación y adquisición del mismo en los mercados de consumo.
Características
§ Comprende toda la mercadotecnia Es base para calcular el margen de utilidad.
§ Es permanente y costoso.
§ Asegura la colocación de un producto.
§ Amplía mercado de consumidores.
§ Se realiza a todo costo.
Desventajas
§ No genera rentabilidad.
§ Puede ser mal utilizado.
§ No considera imprevistos.
§ Desequilibrio financiero
Presupuesto de gastos administrativos (PGA)
Considerando como la parte medular de todo presupuesto porque se destina la mayor parte del mismo; son estimados que cubren la necesidad inmediata de contar con todo tipo de personal para sus distintas unidades, buscando darle operatividad al sistema. Debe ser lo más austero posible sin que ello implique un retraso en el manejo de los planes y programas de la empresa.
Características
§ Las remuneraciones se fijan según la realidad económica de la empresa y no en forma paralela a la inflación.
§ Son gastos indirectos. Son gastos considerados dentro del precio que se fija al producto o servicio.
§ Para calcular el total neto, se debe calcular al total la deducción de las retenciones y aportaciones por ley de cada país.
Presupuesto financiero
Consiste en fijar los estimados de inversión de venta, ingresos varios para elaborar al final un flujo de caja que mida el estado económico y real de la empresa. Comprende:
§ presupuesto de ingresos (el total bruto sin descontar gastos)
§ presupuesto de egresos (para determinar el líquido o neto)
§ flujo neto (diferencia entre ingreso y egresos)
§ caja final
§ caja inicial
§ caja mínima
Este incluye el cálculo de p, también conocido como erogaciones de capitales.
Presupuesto de tesorería
Se formula con la estimación prevista de fondos disponibles en caja, bancos y valores de fácil realización. También se denomina presupuesto de caja o de efectivo porque consolida las diversas transacciones relacionadas con la entrada de fondos monetarios (ventas al contado, recuperaciones de cartera, ingresos financieros, etc.) o con salida de fondos líquidos ocasionados por la congelación de deudas o amortizaciones de créditos o proveedores o pago de nomina, impuestos o dividendos. Se fórmula en dos periodos cortos: meses o trimestres.
Presupuesto de erogaciones capitalizables
Controla las diferentes inversiones en activos fijos como son las adquisiciones de terrenos, construcciones o ampliaciones de edificios y compra de maquinarias y equipos, sirve para evaluar alternativas posibles de inversión y conocer el monto de fondos requeridos y su disponibilidad en el tiempo con los cuales puedes saber en que tiempo se requerirá la información para poder saber en que momento tomar las alternativas mas viables para el desarrollo del plan.
Presupuesto público
Son aquellos que elaboran los gobiernos, estados, empresas descentralizadas, etc., para controlar las finanzas de sus diferentes dependencias. En estos se cuantifican los recursos que requiere la operación normal, la inversión y el servicio de la deuda pública de los organismos y las entidades oficiales.
Ingresos públicos y su clasificación
Los recursos (ingresos) públicos son las diversas formas de agrupar, ordenar y presentar los recursos (ingresos) públicos, con la finalidad de realizar análisis y proyecciones de tipo económico y financiero que se requiere en un período determinado. Su clasificación depende del tipo de análisis o estudio que se desee realizar; sin embargo, generalmente se utilizan tres clasificaciones que son:
Según su periodicidad
Ésta agrupa a los ingresos según la frecuencia con que el fisco los percibe. Se clasifican en ordinarios y extraordinarios, siendo los ordinarios, aquellos que se recaudan en forma periódica y permanente, provenientes de fuentes tradicionales, constituidas por los tributos, las tasas y otros medios periódicos de financiamiento del Estado. Los ingresos, extraordinarios por exclusión, serían los que no cumplen con estos requisitos.
No obstante, para efectos de la clasificación presupuestaria, deben considerarse también como ingresos extraordinarios la existencia del Tesoro no comprometidas al treinta y uno de diciembre del ejercicio fiscal anterior al vigente, utilizadas de acuerdo al artículo 17 de la misma Ley que al efecto establece: "Cuando fuere indispensable para cumplir con lo dispuesto en el artículo 3º de la presente Ley, en el presupuesto de ingresos se podrá incluir hasta la mitad de las existencias del Tesoro no comprometidas y estimadas para el treinta y uno de diciembre del año de presentación del Proyecto de Presupuesto". "Esta fuente de financiamiento tendrá carácter de ingreso extraordinario".
Económica
Según esta clasificación los ingresos públicos se clasifican en corrientes, recursos de capital y fuentes financieras. Los ingresos corrientes son aquellos que proceden de ingresos tributarios, no tributarios y de transferencias recibidas para financiar gastos corrientes. Los recursos de capital son los que se originan por la venta de bienes de uso, muebles e inmuebles, indemnización por pérdidas o daños a la propiedad, cobros de préstamos otorgados, disminución de existencias, etc.
Las fuentes financieras se generan por la disminución de activos financieros (uso de disponibilidades, venta de bonos y acciones, recuperación de préstamos, etc.) y el incremento de pasivos (obtención de préstamos, incremento de cuentas por pagar, etc.)
Por Sectores de Origen
Esta clasificación se fundamenta en uno de los aspectos que caracterizan la estructura económica de Venezuela, donde una elevada proporción de productos se realizan en actividades petroleras y de hierro, lo cual implica que la mayoría de los ingresos surgen de las operaciones ejecutadas en el exterior. Dicha clasificación presenta lo siguiente:
§ Sector externo
§ Petroleros
§ Ingresos del hierro
§ Utilidad cambiaria
§ Endeudamiento externo
§ Sector interno:
§ Impuestos
§ Tasas
§ Dominio territorial
§ Endeudamiento interno
§ Otros ingresos
De los egresos públicos (gastos públicos) y su clasificación
Estos constituyen las diversas formas de presentar los egresos públicos previstos en el presupuesto, con la finalidad de analizarlos, proporcionando además información para el estudio general de la economía y de la política económica que tiene previsto aplicar el Gobierno Nacional para un período determinado. A continuación se presentan las distintas formas de clasificar el egreso (gasto) público previsto en el presupuesto:
Clasificación institucional
A través de ella se ordenan los gastos públicos de las instituciones o dependencias a las cuales se asignan los créditos presupuestarios, en un período determinado, para el cumplimiento de sus objetivos.
Clasificación por naturaleza de gasto
Permite identificar los bienes y servicios que se adquieren con las asignaciones previstas en el presupuesto y el destino de las transferencias, mediante un orden sistemático y homogéneo de éstos y de las transferencias, mediante un orden sistemático y homogéneo de éstos y de las variaciones de activos y pasivos que el sector público aplica en el desarrollo de su proceso productivo.
Clasificación económica
Ordena los gastos públicos de acuerdo con la estructura básica del sistema de cuentas nacionales para acoplar los resultados de las transacciones públicas con el sistema, además permite analizar los efectos de la actividad pública sobre la economía nacional.
Descripción de los principales rubros de la clasificación económica:
§ Gastos corrientes: son los gastos de consumo o producción, la renta de la propiedad y las transacciones otorgadas a los otros componentes del sistema económico para financiar gastos de esas características.
§ Gastos de capital: son los gastos destinados a la inversión real y las transferencias de capital que se efectúan con ese propósito a los exponentes del sistema económico.
Clasificación sectorial
Esta presenta el gasto público desagregado en función de los sectores económicos y sociales, donde el mismo tiene su efecto. Persigue facilitar la coordinación entre los planes de desarrollo y el presupuesto gubernamental.
Clasificación por programas
Esta presenta el gasto público desagregado en función de los sectores económicos y sociales, donde el mismo tiene su efecto. Persigue facilitar la coordinación entre los planes de desarrollo y el presupuesto gubernamental.
Clasificación regional
Permite ordenar el gasto según el destino regional que se le da. Refleja el sentido y alcance de las acciones que realiza el sector público, en el ámbito regional.
Presupuesto por desempeño
Incluye información sobre desempeño en la presupuestación para reorientar el proceso de presupuesto federal de su enfoque en los insumos hacia uno que, también, incluya la producción obtenida por el uso de tales insumos.
Clasificación mixta
Son combinaciones de los gastos públicos, que se elaboran con fines de análisis y toma de decisiones. Esta clasificación permite mostrar una serie de aspectos de gran interés, que posibilitan el estudio sistemático del gasto público y la determinación de la Política Presupuestaria para un período dado. Las siguientes son las clasificaciones mixtas más usadas:
§ Institucional por programa
§ Institucional por la naturaleza del gasto
§ Institucional económico
§ Institucional sectorial
§ Por objeto del gasto económico
§ Sectorial económica
§ Por programa y por la naturaleza del gasto
Budgetis calculating anticipated income and expenses of an economic activity (personal, family, business, company or an office, a government) for a period, usually in the form anual.1 is a plan of action to enforce a target, and values expressed in financial terms, must be satisfied within certain time and under certain conditions laid down, this concept applies to each responsibility center organization. The budget is the annual development tool companies or institutions whose plans and programs are formulated within a year.Develop a budget allows companies, governments, private organizations or families set priorities and assess achievement of its objectives. To achieve these purposes, you may need to incur a deficit (which expenses exceed income) or, conversely, it may be possible to save, in which case the budget was in surplus (revenues exceed expenses).
Features budgets The main function of the budget relates to the financial control of the organization. Budgetary control is the process of discovering what is being done by comparing the results with budgeted data corresponding to verify the achievements or remedy the differences. Budgets can play both preventive and corrective roles within the organization.These 3 are the most important functions broadly speaking
Budgets are useful in most organizations as utilitarian (business companies), non-utilitarian (government agencies), large (multinational conglomerates) and small businesses. Budgets are important because they help minimize the risk in the operations of the organization. Through the budget plan maintains the company's operations within reasonable limits. Serve as a mechanism for review of policies and corporate strategies and direction to what is really being sought. To quantify in financial terms the various components of your overall plan of action. Budget items serve as guides for the implementation of personnel programs in a given period, and serve as a standard for comparison once you have completed plans and programs. The procedures induce advisory specialists to think about the companies' total needs, and to engage in planning so that they can be assigned to various alternative components and the necessary importance. Budgets serve as a means of communication between units at some level and vertically between executives from one level to another. A network of budget estimates are filtered up through successive levels for further analysis. The gaps, duplication or positions can be detected and treated at the time that managers observe their behavior in relation to the development of the budget.Budget UsesThe budget is an important tool as a standard, used as a means of determining appropriate administrative capital and revenue costs required in an organization, and proper use of available resources according to the needs of each of the units and / or departments .This tool also helps to determine goals that are comparable over time, and coordinating the activities of the departments to achieve these, avoiding unnecessary costs and poor use of resources.Similarly allows management to know the development of the company, through comparison of the actual facts and figures facts and figures budgeted and / or planned to take measures to correct or improve organizational performance and help largely to the decision-making.A budget for any person, company or government action is a spending plan for a future period, usually one year, from disposable income. A calendar year for a government is called "fiscal year."The budget process in organizationsThe budget process tends to reflect in a quantitative way, through the budget, the goals set by the company short-term by establishing appropriate programs, without losing sight of the long term, since this condition the plans allowing achievement of the ultimate end that is oriented company management. Definition and transfer of the guidelines to those responsible for budget preparation Preparation of plans, programs and budgets Negotiation of budgets: Coordination of budgets: Adoption of budgets: Monitoring and updating of budgets; Classification of budgetThe budgets can be classified from several points of view. The following is a classification according to their salient features:According to the flexibility Rigid, static, fixed or assigned:Sometimes called static budget, consists of a single plan and does not make reservations for changes that may occur during the period for which it is made. Is mainly based on estimates of the forecasts are correct. For example: If the budget presented corresponds to a fixed budget. It makes an estimate of quarterly and annual production of the garment factory and also in sales for those periods. There is no provision to consider possible changes in the numbers of production or sales estimates as a result of changes in the economic situation of rising prices of raw materials, etc. That is, consider that there will be change. For a country whose economy is not stable, fixed budgets are not the most suitable, unless they cover a relatively short period of time. Another example: The weavers can make a fixed budget for a quarter, it is quite probable that during that period did not raise the price of wool.However, if it is true that we can have some assurance about the cost of the sweaters, selling them is more difficult. The demand for this item is a variable that the weavers do not control and may change quite serious. It is likely that there is greater demand during the autumn and winter than in spring and summer. Also subject to purchase hang with the women in the population, if there are difficult times, deleted or postponed its acquisition. Therefore, an estimation of 100 sweaters sold each month is risky, because the reasons underlying this claim are difficult to estimate and predict.From this we can draw the conclusion that fixed budgets are more suitable for operations in which the items involved do not have many variations, for example, the costs of certain raw materials whose prices are fixed, the wages and salaries which are supposed constant during the duration of the collective agreement.They can also be used when forecasting the future of the company are highly reliable. For example, schools with an enrollment more or less fixed, the hospitals, for which demand is more or less calculated. But they could not be used, for example, in an agricultural background, and that predictions on the outcome of the harvest is not always reliable. Are subject to many contingencies that make the outcome is often unpredictable.
Flexible or variable.Are being developed for different levels of activity and can be adapted to changing environmental circumstances. They are very popular in modern budgetary field. Are dynamic, adaptive, but complicated and expensive. Budgets are being developed for different levels of activity and can be adapted to circumstances arising at any time. These show the revenues, costs and expenses adjusted to the size of manufacturing or commercial operations.Have wide application in the field budget costs, manufacturing overhead, administrative and sales.The flexible budget is prepared for different levels of operation, providing information designed for different volumes of the critical variables, especially those that constitute a restriction or condition factor.Its characteristic is that it avoids the rigidity of the master budget - static - which is a fixed level of work, transforming it into a dynamic instrument with various levels of operation to determine the impact on the predicted results of each range of activity due to the different reactions against those costs. This means drawing up to a certain volume range between a minimum and a higher one, given by the highest level of business activityAccording to the period coveringDetermining the period covering the budgets depend on the type of operations carried out by the Company, and the degree of accuracy and detail desired, and that more time shall less accuracy and analysis. Thus, there may be budget: Short term:Are being made to cover the planning of the organization in the cycle of operations a year. This system is suited to countries with inflationary economies. Long term: if possibleSuch assumptions relate to development plans, which generally take the states and large companies.According to the range of applicability in the enterprise master budget interim budgets operating budgets investment budgets Sales BudgetIs predicting sales of the company whose priority is determining the level of real sales projected by a company, it is calculated using data on current and future demand. Research motivationHave developed special techniques of market research, called motivational research to measure client motivation. This approach depends largely on the behavioral sciences, particularly psychology, sociology and anthropology.Many companies require their vendors to prepare annual estimates of sales of products because they know local conditions better and potential customers.Production BudgetAre estimates which are closely related to the sales budget and desired inventory levels. In fact the production budget is the budget projected sales and adjusted for inventory change, we must first determine whether the company can produce the quantities projected by the sales budget, in order to avoid excessive costs in hand with jobs.Labor budget (PMO)Diagnosis is required to have a diversity of human factor capable of meeting the planned production requirements. The indirect labor is included in the budget for manufacturing overhead costs, it is essential that the staff person who distributes it according to the different stages of the production process to allow use of 100% of the capacity of each worker.Components diverse workforce amount required hours unit rate per hourManufacturing expense budgetAre estimated directly or indirectly involved in every stage of production process, are expenses that must be charged the cost of the product. It is important to consider a budget for maintenance costs, which also impacts the cost of manufacture.
Production cost budgetThey estimated that specifically involved in the entire manufacturing process unit of a product means that the total budget request for materials should calculate the amount required by type of line produced the same that must match the production budget .Features should be considered only materials required for each line or mold. the cost should be estimated. Not all require the same materials. The value to match the established unit cost in production cost.Budget request for materials (PRM)Are estimates of purchases of materials prepared under normal production conditions, until there is a lack of materials that allows the amount can be set on a specific standard for each product type and the amount budgeted for each line, you must answerproduction requirements, the purchasing department should prepare the program that matches the production budget, if any need for greater flexibility requirement is to take the first budget for a timely extension request and cover production. It is important to check the changes in international market, to find the best point of purchase.
Selling expenses budget (PGV)Budget is the greatest care in their handling of the expenses and their impact on financial spending. He is regarded as estimates project that originated during the marketing process to ensure the placement and acquisition of the consumer market.Features Includes all marketing. It is the basis for calculating the profit margin. It is permanent and costly. Ensures product placement. Expand the consumer market. It is done at all costs.Disadvantages Do not generate profits. It can be misused. Does not consider contingencies. Financial ImbalanceAdministrative budget (PGA)Whereas as the core of every budget because it uses most of it, are estimated to cover the immediate need for all types of staff for its various units, seeking to give the system operational. Should be as austere as possible without incurring a delay in the management of plans and programs of the company.Features The salaries are set by the economic reality of the business and not in parallel with inflation. are overhead. Are expenses considered in fixing the price of the product or service. To calculate the net total, calculate the total deduction of statutory deductions and contributions of each country.Financial budgetIs to set the estimated investment sales, miscellaneous income to make the final cash flow to measure the real economic status of the company. Includes: budget revenue (the raw total expenses) expenditure budget (to determine the liquid or net) net flow (difference between income and expenditure) final cash initial cash minimum cashThis includes the calculation of p, also known as capital expenditures.Cash budgetIt is formulated with the estimate provided from available funds in cash and readily marketable securities. Also called cash budget or cash because it consolidates the various transactions related to the entry of monetary funds (cash sales, recoveries of portfolio investment income, etc.) Or outflow of funds caused by the freezing liquid debt or amortization credit or suppliers or payroll, taxes or dividends. Is formulated in two short periods: months or quarters.Budget expenditures capitalizedControls the various investments in fixed assets such as land purchases, construction or expansion of buildings and purchase of machinery and equipment used to evaluate investment alternatives and know the amount of funds required and their availability in time which can know that time will require the information to know at what time to take the most viable alternative development plan.Public budgetAre those that make governments, states, decentralized companies, etc. To control the finances of its various units. These quantify the resources required for normal operation, investment and debt service agencies and government entities.
Revenues and their classificationResources (income) public are the various forms of grouping, sorting and presenting resources (income) public, with the purpose of analysis and projections of economic and financial support required in a given period. Their classification depends on the type of analysis or study you want to perform, but usually uses three classifications are:According to their frequencyThis income groups according to the frequency with which the IRS perceives. They are classified into ordinary and extraordinary, with the ordinary, those that are collected on a regular and permanent, from traditional sources, consisting of taxes, fees and other means of financing the state newspapers. Income, excluding extraordinary, which would not meet these requirements.
However, for purposes of budgetary classification, should also be considered as extraordinary income from the Treasury that there are uncommitted to December 31 fiscal year preceding the current, used in accordance with Article 17 of the Act for that purpose provides: "When it is necessary to meet the provisions of Article 3 of this Act, the revenue budget may include up to half of the stock of Treasury uncommitted estimated for December 31 the year of submission of Budget Project. " "This funding source will be considered as extraordinary income."EconomicAccording to this classification are classified revenue streams, capital resources and financial sources. Current revenues are those that arise from income tax, no tax and transfers received to fund current spending. Capital resources are those arising from the sale of assets, movable and immovable property, compensation for loss or damage to property, collection of loans, reduced inventory, etc.Financial sources are generated by the reduction of financial assets (use of availability, selling stocks and bonds, loan recovery, etc..) And the increase in liabilities (borrowing, increase in accounts payable, etc.).By sector of originThis classification is based on one of the aspects that characterize the economic structure of Venezuela, where a high proportion of products are made in petroleum activities and iron, which means that most of the revenue from the operations carried out abroad.This classification has: External sector Oil Revenue iron Exchange gain External Debt Internal Sector: Tax Rates territorial domain Domestic borrowing Other income
Of public expenditures (government spending) and their classificationThese are the various ways of presenting public expenditures in the budget, with the purpose of analysis, besides providing general information for the study of economics and economic policy plans to implement the National Government for a specified period. Here are various ways of classifying the outflow (expenditure) budgeted:Institutional ClassificationThrough her public expenditures are sorted by the institutions or agencies for which appropriations are allocated in a given period, to fulfill its objectives.
Classification by nature of expenseAllows the identification of goods and services purchased with the allocations in the budget and the fate of transfers through a systematic and uniform and transfers them through a systematic and consistent of these changes and asset and public sector liabilities that apply to the development of the production process.Economic ClassificationOrders public expenditure according to the basic structure of the system of national accounts for coupling the results of government transactions with the system, and to analyze the effects of public activity on the national economy.Description of the main areas of economic classification: Current expenditure: are the costs of consumption or production, income, property and transactions provided to the other components of the economic system to fund expenditure of this nature. Capital expenditure: are the costs for real investment and capital transfers that are made for that purpose to the exponents of the economic system.
Sector classificationThis presents the disaggregated public expenditure in terms of economic and social sectors, where it has its effect. Seeks to facilitate coordination between development plans and the government budget.Program classificationThis presents the disaggregated public expenditure in terms of economic and social sectors, where it has its effect. Seeks to facilitate coordination between development plans and the government budget.Regional classificationLets you sort the expenditure by regional destination that is given.Reflects the meaning and scope of the actions taken by the public sector at the regional level.Budget performanceIncludes information on performance budgeting to redirect federal budget process from its focus on inputs to one that also includes the production obtained by the use of such inputs.Combined classificationAre combinations of public expenditure, which are made for analysis and decision making. This classification allows you to display a number of areas of interest, which enable the systematic study of public expenditure and the determination of the budgetary policy for a given period. The following are the most used mixed classifications:Institutional by programInstitutional the nature of expenditureInstitutional economic Institutional Sector In view of the financial burden Economic Sector For program and the nature of expenditure
Features budgets The main function of the budget relates to the financial control of the organization. Budgetary control is the process of discovering what is being done by comparing the results with budgeted data corresponding to verify the achievements or remedy the differences. Budgets can play both preventive and corrective roles within the organization.These 3 are the most important functions broadly speaking
Budgets are useful in most organizations as utilitarian (business companies), non-utilitarian (government agencies), large (multinational conglomerates) and small businesses. Budgets are important because they help minimize the risk in the operations of the organization. Through the budget plan maintains the company's operations within reasonable limits. Serve as a mechanism for review of policies and corporate strategies and direction to what is really being sought. To quantify in financial terms the various components of your overall plan of action. Budget items serve as guides for the implementation of personnel programs in a given period, and serve as a standard for comparison once you have completed plans and programs. The procedures induce advisory specialists to think about the companies' total needs, and to engage in planning so that they can be assigned to various alternative components and the necessary importance. Budgets serve as a means of communication between units at some level and vertically between executives from one level to another. A network of budget estimates are filtered up through successive levels for further analysis. The gaps, duplication or positions can be detected and treated at the time that managers observe their behavior in relation to the development of the budget.Budget UsesThe budget is an important tool as a standard, used as a means of determining appropriate administrative capital and revenue costs required in an organization, and proper use of available resources according to the needs of each of the units and / or departments .This tool also helps to determine goals that are comparable over time, and coordinating the activities of the departments to achieve these, avoiding unnecessary costs and poor use of resources.Similarly allows management to know the development of the company, through comparison of the actual facts and figures facts and figures budgeted and / or planned to take measures to correct or improve organizational performance and help largely to the decision-making.A budget for any person, company or government action is a spending plan for a future period, usually one year, from disposable income. A calendar year for a government is called "fiscal year."The budget process in organizationsThe budget process tends to reflect in a quantitative way, through the budget, the goals set by the company short-term by establishing appropriate programs, without losing sight of the long term, since this condition the plans allowing achievement of the ultimate end that is oriented company management. Definition and transfer of the guidelines to those responsible for budget preparation Preparation of plans, programs and budgets Negotiation of budgets: Coordination of budgets: Adoption of budgets: Monitoring and updating of budgets; Classification of budgetThe budgets can be classified from several points of view. The following is a classification according to their salient features:According to the flexibility Rigid, static, fixed or assigned:Sometimes called static budget, consists of a single plan and does not make reservations for changes that may occur during the period for which it is made. Is mainly based on estimates of the forecasts are correct. For example: If the budget presented corresponds to a fixed budget. It makes an estimate of quarterly and annual production of the garment factory and also in sales for those periods. There is no provision to consider possible changes in the numbers of production or sales estimates as a result of changes in the economic situation of rising prices of raw materials, etc. That is, consider that there will be change. For a country whose economy is not stable, fixed budgets are not the most suitable, unless they cover a relatively short period of time. Another example: The weavers can make a fixed budget for a quarter, it is quite probable that during that period did not raise the price of wool.However, if it is true that we can have some assurance about the cost of the sweaters, selling them is more difficult. The demand for this item is a variable that the weavers do not control and may change quite serious. It is likely that there is greater demand during the autumn and winter than in spring and summer. Also subject to purchase hang with the women in the population, if there are difficult times, deleted or postponed its acquisition. Therefore, an estimation of 100 sweaters sold each month is risky, because the reasons underlying this claim are difficult to estimate and predict.From this we can draw the conclusion that fixed budgets are more suitable for operations in which the items involved do not have many variations, for example, the costs of certain raw materials whose prices are fixed, the wages and salaries which are supposed constant during the duration of the collective agreement.They can also be used when forecasting the future of the company are highly reliable. For example, schools with an enrollment more or less fixed, the hospitals, for which demand is more or less calculated. But they could not be used, for example, in an agricultural background, and that predictions on the outcome of the harvest is not always reliable. Are subject to many contingencies that make the outcome is often unpredictable.
Flexible or variable.Are being developed for different levels of activity and can be adapted to changing environmental circumstances. They are very popular in modern budgetary field. Are dynamic, adaptive, but complicated and expensive. Budgets are being developed for different levels of activity and can be adapted to circumstances arising at any time. These show the revenues, costs and expenses adjusted to the size of manufacturing or commercial operations.Have wide application in the field budget costs, manufacturing overhead, administrative and sales.The flexible budget is prepared for different levels of operation, providing information designed for different volumes of the critical variables, especially those that constitute a restriction or condition factor.Its characteristic is that it avoids the rigidity of the master budget - static - which is a fixed level of work, transforming it into a dynamic instrument with various levels of operation to determine the impact on the predicted results of each range of activity due to the different reactions against those costs. This means drawing up to a certain volume range between a minimum and a higher one, given by the highest level of business activityAccording to the period coveringDetermining the period covering the budgets depend on the type of operations carried out by the Company, and the degree of accuracy and detail desired, and that more time shall less accuracy and analysis. Thus, there may be budget: Short term:Are being made to cover the planning of the organization in the cycle of operations a year. This system is suited to countries with inflationary economies. Long term: if possibleSuch assumptions relate to development plans, which generally take the states and large companies.According to the range of applicability in the enterprise master budget interim budgets operating budgets investment budgets Sales BudgetIs predicting sales of the company whose priority is determining the level of real sales projected by a company, it is calculated using data on current and future demand. Research motivationHave developed special techniques of market research, called motivational research to measure client motivation. This approach depends largely on the behavioral sciences, particularly psychology, sociology and anthropology.Many companies require their vendors to prepare annual estimates of sales of products because they know local conditions better and potential customers.Production BudgetAre estimates which are closely related to the sales budget and desired inventory levels. In fact the production budget is the budget projected sales and adjusted for inventory change, we must first determine whether the company can produce the quantities projected by the sales budget, in order to avoid excessive costs in hand with jobs.Labor budget (PMO)Diagnosis is required to have a diversity of human factor capable of meeting the planned production requirements. The indirect labor is included in the budget for manufacturing overhead costs, it is essential that the staff person who distributes it according to the different stages of the production process to allow use of 100% of the capacity of each worker.Components diverse workforce amount required hours unit rate per hourManufacturing expense budgetAre estimated directly or indirectly involved in every stage of production process, are expenses that must be charged the cost of the product. It is important to consider a budget for maintenance costs, which also impacts the cost of manufacture.
Production cost budgetThey estimated that specifically involved in the entire manufacturing process unit of a product means that the total budget request for materials should calculate the amount required by type of line produced the same that must match the production budget .Features should be considered only materials required for each line or mold. the cost should be estimated. Not all require the same materials. The value to match the established unit cost in production cost.Budget request for materials (PRM)Are estimates of purchases of materials prepared under normal production conditions, until there is a lack of materials that allows the amount can be set on a specific standard for each product type and the amount budgeted for each line, you must answerproduction requirements, the purchasing department should prepare the program that matches the production budget, if any need for greater flexibility requirement is to take the first budget for a timely extension request and cover production. It is important to check the changes in international market, to find the best point of purchase.
Selling expenses budget (PGV)Budget is the greatest care in their handling of the expenses and their impact on financial spending. He is regarded as estimates project that originated during the marketing process to ensure the placement and acquisition of the consumer market.Features Includes all marketing. It is the basis for calculating the profit margin. It is permanent and costly. Ensures product placement. Expand the consumer market. It is done at all costs.Disadvantages Do not generate profits. It can be misused. Does not consider contingencies. Financial ImbalanceAdministrative budget (PGA)Whereas as the core of every budget because it uses most of it, are estimated to cover the immediate need for all types of staff for its various units, seeking to give the system operational. Should be as austere as possible without incurring a delay in the management of plans and programs of the company.Features The salaries are set by the economic reality of the business and not in parallel with inflation. are overhead. Are expenses considered in fixing the price of the product or service. To calculate the net total, calculate the total deduction of statutory deductions and contributions of each country.Financial budgetIs to set the estimated investment sales, miscellaneous income to make the final cash flow to measure the real economic status of the company. Includes: budget revenue (the raw total expenses) expenditure budget (to determine the liquid or net) net flow (difference between income and expenditure) final cash initial cash minimum cashThis includes the calculation of p, also known as capital expenditures.Cash budgetIt is formulated with the estimate provided from available funds in cash and readily marketable securities. Also called cash budget or cash because it consolidates the various transactions related to the entry of monetary funds (cash sales, recoveries of portfolio investment income, etc.) Or outflow of funds caused by the freezing liquid debt or amortization credit or suppliers or payroll, taxes or dividends. Is formulated in two short periods: months or quarters.Budget expenditures capitalizedControls the various investments in fixed assets such as land purchases, construction or expansion of buildings and purchase of machinery and equipment used to evaluate investment alternatives and know the amount of funds required and their availability in time which can know that time will require the information to know at what time to take the most viable alternative development plan.Public budgetAre those that make governments, states, decentralized companies, etc. To control the finances of its various units. These quantify the resources required for normal operation, investment and debt service agencies and government entities.
Revenues and their classificationResources (income) public are the various forms of grouping, sorting and presenting resources (income) public, with the purpose of analysis and projections of economic and financial support required in a given period. Their classification depends on the type of analysis or study you want to perform, but usually uses three classifications are:According to their frequencyThis income groups according to the frequency with which the IRS perceives. They are classified into ordinary and extraordinary, with the ordinary, those that are collected on a regular and permanent, from traditional sources, consisting of taxes, fees and other means of financing the state newspapers. Income, excluding extraordinary, which would not meet these requirements.
However, for purposes of budgetary classification, should also be considered as extraordinary income from the Treasury that there are uncommitted to December 31 fiscal year preceding the current, used in accordance with Article 17 of the Act for that purpose provides: "When it is necessary to meet the provisions of Article 3 of this Act, the revenue budget may include up to half of the stock of Treasury uncommitted estimated for December 31 the year of submission of Budget Project. " "This funding source will be considered as extraordinary income."EconomicAccording to this classification are classified revenue streams, capital resources and financial sources. Current revenues are those that arise from income tax, no tax and transfers received to fund current spending. Capital resources are those arising from the sale of assets, movable and immovable property, compensation for loss or damage to property, collection of loans, reduced inventory, etc.Financial sources are generated by the reduction of financial assets (use of availability, selling stocks and bonds, loan recovery, etc..) And the increase in liabilities (borrowing, increase in accounts payable, etc.).By sector of originThis classification is based on one of the aspects that characterize the economic structure of Venezuela, where a high proportion of products are made in petroleum activities and iron, which means that most of the revenue from the operations carried out abroad.This classification has: External sector Oil Revenue iron Exchange gain External Debt Internal Sector: Tax Rates territorial domain Domestic borrowing Other income
Of public expenditures (government spending) and their classificationThese are the various ways of presenting public expenditures in the budget, with the purpose of analysis, besides providing general information for the study of economics and economic policy plans to implement the National Government for a specified period. Here are various ways of classifying the outflow (expenditure) budgeted:Institutional ClassificationThrough her public expenditures are sorted by the institutions or agencies for which appropriations are allocated in a given period, to fulfill its objectives.
Classification by nature of expenseAllows the identification of goods and services purchased with the allocations in the budget and the fate of transfers through a systematic and uniform and transfers them through a systematic and consistent of these changes and asset and public sector liabilities that apply to the development of the production process.Economic ClassificationOrders public expenditure according to the basic structure of the system of national accounts for coupling the results of government transactions with the system, and to analyze the effects of public activity on the national economy.Description of the main areas of economic classification: Current expenditure: are the costs of consumption or production, income, property and transactions provided to the other components of the economic system to fund expenditure of this nature. Capital expenditure: are the costs for real investment and capital transfers that are made for that purpose to the exponents of the economic system.
Sector classificationThis presents the disaggregated public expenditure in terms of economic and social sectors, where it has its effect. Seeks to facilitate coordination between development plans and the government budget.Program classificationThis presents the disaggregated public expenditure in terms of economic and social sectors, where it has its effect. Seeks to facilitate coordination between development plans and the government budget.Regional classificationLets you sort the expenditure by regional destination that is given.Reflects the meaning and scope of the actions taken by the public sector at the regional level.Budget performanceIncludes information on performance budgeting to redirect federal budget process from its focus on inputs to one that also includes the production obtained by the use of such inputs.Combined classificationAre combinations of public expenditure, which are made for analysis and decision making. This classification allows you to display a number of areas of interest, which enable the systematic study of public expenditure and the determination of the budgetary policy for a given period. The following are the most used mixed classifications:Institutional by programInstitutional the nature of expenditureInstitutional economic Institutional Sector In view of the financial burden Economic Sector For program and the nature of expenditure
