Elaboración del presupuesto maestro como técnica del control financiero, en la Embotelladora y Purificadora de Agua Aqua 0², de la ciudad de Santo Domingo, provincia de Santo Domingo de los Tsáchilas para el año 2014

Abstract

A master budget elaboration proposal as financial control technique has been carried out at Bottling Machine and Water Filter Aqua 0², belonging to Santo Domingo city, Santo Domingo de los Tsáchilas province for 2014 year. It is an important technique to reduce the risk of fail to posible factors to be found during the financial year because nowadays the most common problems enterprise have is the unsuitable use of the cash causing the transaction closure because of the negative flows that are not solved at the accurate moment. This tool objective is to collaborate with the proposed goal accomplishment and keep a better control about enterprise’s financial resources. Synthetic and inductive methods and techniques such as interview, observation card, information gathering in the data bases of the entity and a SWOT (strengths, weaknesses, opportunities and threatens) analysis were used to develop and complete the present paper. In addition, an evaluating way and indicator usage which must be carried out during and at the end of the financial year have been set out. The expected sales quantity in 2014 year Aqua 0² will get were gotten after applying the methods and techniques mentioned above as well as the production and purchase requirements quantity that it must carry out in the different months of the budgeted period due to this depends on the seasons of the year. It is concluded that the Enterprise mentioned above get the high sale number with the wholesalers, therefore it is recommended that this Enterprise create a distribution channel for the final consumers so that contribution margin can be high and it cannot be taken advantage by the agents, so a sale raise and profitability will be generate.