Presupuestos: Bajo normas internacionales de información financiera y taxonomía XBRL
- ISBN-10
- 9587626796
- ISBN-13
- 9789587626797
- Series
- Presupuestos
- Category
- Business & Economics
- Pages
- 368
- Language
- Spanish
- Published
- 2017-07-07
- Publisher
- Ediciones de la U
- Authors
- Carlos Augusto Rincón Soto, Julián Andrés Narváez
Description
Este libro promueve la comprensión de los presupuestos de una manera práctica ya que lo importante de los presupuestos es reconocer la conectividad de los datos. El diseño presupuestal inicia por plantear cuáles serán los indicadores finales, información que requieren las juntas directivas y administrativas para el control y la toma de decisiones, pues los indicadores están relacionados con los objetivos y metas de la empresa. Además, deben ser congruentes con los indicadores estandarizados por la contabilidad financiera. Todos los datos de ventas, compras, pagos, recaudos, préstamos, gastos, ingresos, etc., se conectan hacia la construcción de los indicadores financieros diseñados inicialmente. Este libro explica cómo se ensamblan los datos para llegar a los estados financieros, con varios ejemplos, que son transversales en todos los capítulos; que facilitan el aprendizaje de los presupuestos. Al final, el módulo de trazabilidad en el diseño de un sistema presupuestal explica la estrategia para desarrollar un diseño adecuado a la necesidad de cada organización.
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