Browsing by Author "Saavedra Abril, Christian Geovanny"

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    Elaboración del presupuesto vinculado a costos de producción, para el periodo fiscal 2024, para una empresa heladera en la ciudad de Cuenca y su impacto en la toma de decisiones financieras y de inversión
    (Universidad de Cuenca, 2024-03-23) Garrido Carmona, Paula Sofía; Saavedra Abril, Christian Geovanny; Armijos Cordero, Johanna Catalina
    This research aims to study an Ice Cream Shop located in Cuenca, Azuay province. The study is based on information obtained from 2023 to propose a financial tool, such as a budget linked to production costs, for the fiscal period 2024. Access to strategic information, accounting, and financial information was obtained, facilitating data collection and calculations for each component of the master budget. However, it is essential to note that some elements of analysis unavailable to the company were developed, and a proposal was presented. Initially, the micro and macro environmental analysis was proposed to understand the organization's position in the market and subsequently suggest the operating budget and, concerning this, the financial budget. Finally, expert validation and the presentation of projected financial statements were received.