Contaduría Pública · 2023
Presupuesto operativo como herramienta de planificación y control en Kaos Café Bar
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Resumen
This article proposes to demonstrate an operating budget in Kaos Café bar, which has as a general objective to establish an operational budget model, in order to improve operational control, as a general objective to propose an operating budget model of the Kaos café company, with The purpose of obtaining a planning and control tool, as specific objectives, is to analyze the financial situation of the company for the years 2022 and 2023 and propose an operating budget for the period 2024. Methodologically, it was oriented towards a descriptive analytical research which helps to perform an analysis of sales behavior, direct costs, indirect costs, administrative expenses and prevent considerable losses in time.