Presupuesto maestro como herramienta de gestión en la empresa dedicada al servicio de cafetería y restaurante para el año 2024

Abstract

This project was carried out at specializing in cafeteria and restaurant services, aiming to implement the master budget as a management tool for decision-making in 2024. Despite its short time in the market, the company recognized the importance of enhancing efficiency in handling, controlling, and supervising its resources. The methodology employed adopted a mixed approach, combining analysis of financial information provided by the company, criteria, perspectives, and the experience of key stakeholders in budget determination. The interpretation of results from the documentation supported the methodological design process. As a result of developing the master budget, a sales target was established with a significant increase in profits compared to the previous year. The proposal also included investing in fixed assets, specifically in property, plant, and equipment. Project feasibility was assessed considering investment recovery, and a sensitivity analysis revealed expected returns higher than the risk, consolidating the strength of the proposed approach.