Budgeting Tools. Una presentación en ingles

Presentación de inglés sobre las herramientas empresariales

1. BUDGETING
TOOLS
Clara Elizabeth Castillo Pérez

2. What is the budget of a company?
Acompany'sbudgetisaplanningthat
analyzestheproductiveandfinancial
processofabusiness.Itfocusesonthe
inflowsandoutflowsofeconomicresources
duringthedevelopmentandsaleofa
productorservice.Itconsiderstime,place,
personnel,machinery,rawmaterials,
amongotherfactors.

3. Types of budgets.
01
02
03
Salesbudget:itisgrantedbasedonrevenuesina
productorservicecompany.
Investmentbudget:focusesonfinancialresources
allocatedtofixedassetsorlong-termprojects,such
asequipment,machinery,technologyorexpansion
offacilities.
Thereisalsothemarketingandproductionbudget,
amongothers.

4. Revenue
Areobtainedfromsalesofproductsorservices,rental
income,interestearned,amongothers.
“Structure of an enterprise budget”
Cost of sales or cost of goods sold
Costrelatedtotheproductionoracquisitionofgoods
andservicesthataresold,wherebymaterials,direct
laborandotherexpensesassociatedwithproduction
andthesupplychainareconsidered.
Operatingexpenses
Expensesnotdirectlyrelatedtotheproductionofgoodsorservices,but
necessaryforthenormaloperationofthecompany.includesexpensesfor
administration,sales,marketing,humanresources,etc.

5. Interestexpense
considersinterestandchargesassociatedwith
thefinancingofthecompany,suchasintereston
loansandlinesofcredit.
Investments
Considersthemoneythecompanyplansto
invest,eitherinfixedassetsorlong-termprojects.
Taxes
Whatthecompanymustpayonitsrevenuesand
profits,suchasincometaxandotherlocaland
federaltaxes.
Cashflow
Indicatestheexpectedcashinflowandoutflow
foraspecificperiod.Thiswillhelpthecompany
maintainadequatecontrolofitsliquidity.

6. What are the tools to make a budget.
Somedigitaltoolstocarryoutabudgetare,
anExceldocument,holded,cloud
management,ect.

7. THANK YOU